PROSPECTS OF DEVELOPMENT OF ACCOUNTING AND REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF RUSSIA

Article is devoted to the analysis of the main directions of development of accounting and the reporting according to the strategy of national security of the country that will demand from accountants of essential reconsideration of the role and the place in development of national economies. The solution of a question of determination of optimum volume and level (degree) of standardization of information which is contained in the integrated reporting is of great importance. Complexity leads to transparency reduction. At the same time in most branches of economy the indicators characterizing them branch features have been excluded, and the number of indicators has been reduced. Therefore it is necessary to restore the differentiated approach, both to contents, and to the volume of the reporting of the organizations relating to various sectors of economy. The integrated reporting has to become one of the major "barometers" determining the level and quality of impact of activity of the organizations on the environment and maintenance of a normal ecological state of the biosphere of the earth.