Importance Recently, due to accounting development as a science in the global economy, the problem of creating an effective accounting methodology, which consists of a set of components, has acquired greater importance. Objective The objective of this paper is to develop theoretical and methodological foundations of forming the main components of the accounting methodology. Methods The basis of the research is a system-wide approach that has provided the accounting methodology in the system of economic sciences. The author has analyzed different components of accounting methodology of the countries of the world using the systematic and structural method. Results The author has developed the overall concept of accounting methodology and studied certain accounting principles and methods, which are applied in different countries of the world. The article compares the Russian and Ukrainian accounting regulation principles. The case study analyzes the practicability of incorporating the Ukrainian accounting and reporting principles into the accounting methodology, as these principles are consistent with international requirements. In addition, the author has identified the key areas of accounting methodology development under modern economic conditions and studied various approaches to understanding the accounting as the single information space. The article discloses the problem of applying professional judgment by an accountant, which constitutes an important area of current research activities in the accounting. Conclusions and Relevance The author makes a conclusion that the formation of the overall concept of accounting methodology in different countries of the world requires reviewing the structure of accounting methodology, defining specific accounting methods and techniques, which are borrowed from other scientific fields, as well as verifying the system of methods, techniques and procedures of accounting.
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