Subject The subject of the study is the collection of theoretical-methodological, scientific-methodical and practical bases of accounting reporting, adapted to the information needs of different groups of users and the requirements of the external economic environment. Objectives The purpose of the article is to substantiate theoretical aspects and practical tools optimization for account reporting for different groups of users that is appropriate to the development of new concepts of accounting. Methods The theoretical and methodological basis of the research in the article are the national regulations of accounting in Ukraine, monographs, research results published in the articles by the Ukrainian and foreign scientists. The study is based on the philosophy of science as a set of fundamentally different perspectives to the development of theoretical, functional and conceptual bases of formation of information and analytical support to business management at micro and macro levels. A methodological basis of disclosure of the subject of research is the application of scientific principles to form a system of accounting and reporting support of information interests of different groups of users. Results As the results of the research, we propose the concept of polyvariant accounting, which sets out the principles of organization and formation of information. We have further developed the theory of multiple accounting proposed by Ukrainian scientists, through a management decision that is formed on the basis of reported information. We put forward recommendations concerning the organization of an information system as a structure with complex levels of interaction with the support of information interests of different groups of users. Our paper proposes to make a special statement for each group of users, i.e. target-oriented statements. Application Our proposals will be useful to scientists concerned with the development of accounting systems, business structures, young researchers and all interested parties. The implementation of the proposals will enhance the effectiveness of information management in the development of entrepreneurship and the economy as a whole; will contribute to improve the overall business image of business structures to enhance the investment attractiveness of the economy. Relevance The significance of the proposals is to increase the scientific level of theoretical research and practical tools shaping account reporting for enterprise development in difficult external economic environment.
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