Merzlikina E.M.Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova memprof@mail.ru
Avramenko G.M.Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova g.avramenko@yandex.ru
Birikov V.A.Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova biryuko@yandex.ru
Nikandrova L.K.Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova lknikandrova@mail.ru
Sharonin P.N.The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova p.sharonin@gmail.com
The financial statements on audit and the analysis of financial results of activity in the different countries have some difficulties which are caused by specific features of national systems of the account. In article problems of association of the account in world scale are considered.
Keywords: accounting, International Accounting Standards, GAAP, accounting principles, users of financial statements