РОЛЬ И ЗНАЧЕНИЕ МСФО В СИСТЕМЕ ПОВЫШЕНИИ КАЧЕСТВА БУХГАЛТЕРСКОГО УЧЕТА
ROLE AND IMPORTANCE OF IFRS IN THE SYSTEM OF IMPROVING THE QUALITY OF ACCOUNTING

Summary/Abstract: This document expands on the understanding of International Financial Reporting Standards (IFRS) and their role in the quality accounting system. Based on the fact that in science there are many approaches to assessing quality in accounting, the study aimed to confirm the impact of IFRS on this quality by analyzing 101 research results of the impact of the adoption of IFRS on the quality of accounting and financial reporting. The results contain a classification of approaches to assessing the quality of accounting in the following groups: a) the importance of relevance; b) credit compliance; c) the ability to manage profits and d) the timeliness of recognition of losses. This study contains a combination of accounting and mathematical analysis and the method of grouping research results. In particular, IFRS is an important element of influence on accounting practice. As a result, a unified concept of “accounting quality” was proposed, and factors other than IFRS that could affect the quality of accounting and financial reporting were identified.

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