Shchyrska A. Development of accounting in ensuring the quality of information resources

It is substantiated that the main task of accounting is modified from the generation of information on business activities to the generation of a quality information resource, which is the accounting information that characterizes the properties of the object of management, and the quality of accounting information is suggested to understand as the set of parameters of information that most accurately reflects the properties of the object of management (accounting) under certain conditions of the environment of the functioning of economic agents and meet the information requests of the members of social and economic relations. The further development of the identification of requirements for the quality of reporting on sustainable development as a new mechanism for the disclosure of information on economic activities that are forseen by international systems of regulation of the procedure for the formation and disclosure of such kind of reporting, as well as the formation of directions for their adaptation to the current system of regulatory and legal regulation of economic activity and accounting in Ukraine. The quality of the information resource that is generated by the accounting system depends on the consideration of the properties of the object. The set of properties of the object of accounting, which should be taken into account when accounting for information modelling of business activity as a basis for generating high quality information resources, is substantiated. Such properties are physical, informational, technological, economic, legal and accounting. For each group of properties, their content as well as impact on a specific type of accounting objects are determined. It has been established that each object of accounting is characterized by a certain set of physical, technological, technical, economic, legal and accounting properties, and the quality of accounting information depends on their full consideration when accounting and reporting. All properties of accounting are related to each other, or they can affect one another. The above mentioned formed the vectors of the development of organizational and methodical principles of accounting and transformation of elements of the accounting method. The principles of accounting are developed in the context of their harmonization in various legal and regulatory acts on accounting regulation and a new mechanism for their application is defined, in particular in part of following principles: full coverage is suggested to take into account the assessment of the environment; autonomy and continuity - take into account the various organizational and legal forms involving the participation of several participants in economic activity or the termination of activities after reaching the goal; the principle of historical cost is replaced by the principle of relevant evaluation. This will allow toexpand the qualitative properties of the information generated in the accounting.