The influence of globalization processes on the development of accounting in Ukraine

On the one hand, in general, the process of globalization, especially the process of European integration, is an important factor influencing the development of the requirements of the accounting system for the formation and provision of information. On the other hand, the development of information technology and the strong trend towards social computerization (digitization) require the use of modern software to display information in an acceptable electronic format through the accounting system. This article focuses on the characteristics of the impact of globalization on the development of global accounting and analyzes the current state of use of IFRS.