PROBLEMS OF ACCOUNTING DEVELOPMENT IN MODERN CONDITIONS

The article is devoted to the study of actual problems of accounting development in modern conditions of dynamically changing economic environment. The purpose of the study is to identify the main challenges and prospects for the development of the accounting system due to digitalization, globalization and stricter requirements for the quality of financial information. The research analyzes current trends in accounting development, identifies key problems related to the adaptation of the accounting system to new realities, and suggests ways to solve them. The result of the research was the systematization of the problems of accounting development and the development of recommendations for improving accounting practices. The practical significance of the work lies in the possibility of using the results obtained to improve the efficiency of accounting processes and the quality of financial statements.