Significant differences in the conceptual principles of corporate reporting formation in different countries lead to the incompatibility of reporting, incomprehensibility of its interested users and the impossibility of making economic decisions. The globalization of financial markets requires uniform reporting standards that act as a link between issuers and investors and ensure the effective functioning of capital. There is a need for integration in the accounting field, minimizing differences in the rules for the preparation and presentation of information by national corporate reporting systems. Solving the problem of global accounting integration at the international level will provide unambiguous conclusions about the performance and financial position of corporations, comparability of corporate reporting, reduce the cost of its compilation; increase the methodological level of corporate accounting; activate capital turnover; strengthen the effectiveness of social control over multinational corporations; it will allow optimal allocation of global resources.

corporate accounting, socio-economic, transaction costs, multinational corporations, equity, exchange capitalization, association, financial reporting, IFRS

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