Subject This article considers communication as one of the basic concepts of accounting and discusses the issues of its development and improvement, and its specific features from the standpoint of accounting theory. Objectives The article aims to investigate the issues of formation of communication as a principle of accounting. Methods For the study, I used the methods of comparative, logical, and expert analyses. Results The article presents certain results of the study of the formation and improvement of the concept of communication in accounting theory. As well, it proposes an original definition of communication as a principle of accounting, which is of exceptional importance in modern accounting and economics in the context of global informatization. Conclusions and Relevance The article concludes that the concept of communication is in constant development and improvement in view of the mobility and variability of historical, economic and general cultural patterns. Comparative characteristics of international and Russian legislation in the area of information and communication points to the extensive regulation of the latter in IFRS and the lack of legislative elaboration of them in RAS. The main results of the study can be applied in the theory of accounting, preparation of scientific publications on the theory of accounting in terms of fundamental basis and specificity of terminology.
Keywords: communication, accounting principle, information paradigm
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