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У статті поглибленні теоретичні основи та розроблені практичні рекомендації щодо вдосконалення механізму формування інформації про фінансові результати в бухгалтерському обліку. Крім того, сформульовані і вирішені наступні завдання: визначені основні принципи бухгалтерського обліку, що впливають на обчислення фінансових результатів; розроблено пропозиції щодо вдосконалення механізму формування в обліку і звітності інформації про фінансові результати за звітний період. Методика дослідження заснована на загальнонаукових методах пізнання: історичному, логічному, системному, індукції, дедукції, аналізу, синтезу; методах статистичної обробки даних, класифікації, групування. У статті визначені сучасні підходи щодо формування фінансових результатів, удосконалено механізм формування фінансових результатів. Ключові слова: звіт про фінансові результати, концепції, облікові процедури, фінансовий результат, чистий прибуток. ACCOUNTING PROCEDURES OF FINANCIAL RESULTS CALCULATION: CURRENT STATE AND THE WAYS OF IMPROVEMENT Theoretical basics were made more profound and practice recommendations were developed on improvement of information about accounting method of financial results calculation. In addition, the following tasks were defined and solved: accounting main principles having an impact on financial results calculation were defined; essence of financial results calculation elements was revealed; offers for methods of creation information about fiscal period financial results in accounting. Research method is based on general scientific methods of inquiry: historical, logical, system, induction, deduction, analyses, synthesis, statistic data processing methods, classification, and aggregation. Current approaches on financial results calculation are defined in the article. The current state of financial results calculation accounting was researched. Financial results classification regarding to all the business activity types that gives a possibility to control the certain types of business transaction influence on the enterprise activity general result. To improve the method of financial result calculation in accounting, the similar financial accounts for the different types of business activity for incomes and expenses were offered. Division into two groups of operation activity incomes and expenses, namely main (operation) activity and other operation activity, was grounded. In addition, administrative expenses and sales expenses inclusion into the sum of main (operation) activity expenses was implemented. The necessity of financial accounts for incomes and expanses consolidation into the one class of financial accounts was proved along with the necessity to create the separate class of financial accounts for the investment activity incomes and expenses. The main defects of financial results report (consolidated income report) form were defined. Changes of structure for financial results report (consolidated income report) main records were offered to ensure accounting information comparability. Separate line for the s...

The article describes the study and forecasting of the basic directions of transformation of forms of accounting in the context of digital technologies development. The research methodology is based on the general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis, classification, grouping. Mankind is at the edge of the fourth industrial revolution – based on the digital technologies rapid development and fundamentally changes all the life spheres. Digital technologies development primarily benefits those economic sectors that are associated with the provision of services where thinking, creativity, human participation is needed. Such areas include accounting, which is transformed under the digital technologies influence. This is what determines the relevance of the study. The article researches main digital technologies, such as Artificial intelligence, Cloud technologies and computing, Big Data, Blockchain, the development of which has the greatest impact on the system and forms of accounting. The article states that the definition where the form of accounting is analyzed as an algorithm of information processing from the moment the primary document receiving to reporting is the most reasonable. It is proved that the use of digital technologies is a priority in the development of accounting, which leads to transformations in the "algorithm of information processing from the moment the primary document receiving to reporting" (accounting form), significantly improves the quality of accounting information processing, optimizes costs, expands the access of stakeholders to financial information, provides higher speed of work with accounting information in the real-time regime, provides an increase in the level of customers trust, leads to an increase in the storage of accounting data. The main problems points using digital technologies are the protection of information, the possibility of cyber-attacks, the lack of legal regulation. This causes the slow introduction of these technologies by domestic enterprises. Prospects for further research are the analysis of effective tools to minimize the risks caused by digital technologies in accounting.

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