At the present stage of social development, there is a transformation of the persistent views on the place and human role in the economic system. Human capital assets as a set of productive abilities, personal traits, and employee motivation developed as a result of investment become a key factor in the production process, without which any prospects of economic growth are neutralized. The purpose of the article is to provide a theoretical substantiation and systematization of existing methods for assessing human capital, to identify the advantages and disadvantages of their practical application in the enterprise activity, and to develop recommendations aimed at improving the human capital assessment methodology in order to further reflect information on the cost of human capital assets in accounting and reporting of enterprises Methodology. The methodological basis of the study is the historical and logical method used in the study of the economic essence of human capital assets and the evolution of human capital assessment methodology. Dialectical method and comparative analysis have been used to determine the differences between existing human capital assessment methods and to identify positive and negative aspects of their practical application. The methods of scientific abstraction, induction and deduction, analysis and synthesis have been used in developing the methodology for assessing human capital assets and justifying the opportunities for its integration into the accounting and reporting system of the enterprise. Results. It has been established that in international practice, there is a cost-based, profitable, and expert methodology for assessing human capital assets. Based on the analysis of positive and negative aspects of the application of these methods, it is substantiated that from the standpoint of accounting the most cost-based model of human capital assets is the most optimal since it is based on the principle of actual cost peculiar to accounting practice. Taking this into consideration, a cost-based methodology for assessing human capital assets of the enterprise has been suggested, according to which the cost of human capital assets is calculated by capitalizing the costs borne by the employee and the enterprise at all stages of the formation and development of human capital assets, namely, the costs of developing the employee’s physical abilities (the cost of developing his/her physical abilities), the cost of training (tuition fee in educational institutions), the cost of obtaining professional experience (the cost of professional experience), and the costs of its professional training (the cost of vocational training in the process of his/her employment). Practical meaning. The introduction of the suggested methodology for assessing human capital assets creates the prerequisites for the subsequent display of information in business accounting and reporting, which in its turn increases the level of informativity of accounting data, promoting to meet the growing needs of external and internal users of information, provides an opportunity to consider the value of human capital in determining the market value of the company. Besides, the suggested assessment methodology enables to produce information about the cost of human capital assets of the enterprise, which is the basis for determining the effectiveness of its use. Value/originality. The suggested methodology for assessing human capital assets creates prerequisites for its implementation in the accounting system of the enterprise, which will create the basis for displaying information about the cost of human capital assets in the enterprise’s reporting, which corresponds to the objectives of value-oriented enterprise management.

The article substantiates the necessity of carrying out the assessment of the quality of financial reporting of the enterprise with the purpose of inserting the level of its information filling to the needs of users and increasing their confidence in the institute of accounting. Proceeding from it theoretical and methodological positions of estimation of quality of the financial reporting on the basis of use of the theory of qualimetry are developed. The proposed model covers three consecutive stages, which provide for the description of the process of assessing the quality of financial reporting, the formation of a system of indicators for assessing the quality of financial reporting and determining the scale of their assessment, the quantitative assessment of qualitative properties of financial reporting, the analysis of the results of assessing the quality of financial reporting and management decisions. It is grounded that practical application of the developed method of assessment of financial reporting quality in contrast to the existing methods allows the development of separate models of assessment of financial reporting quality taking into account the needs of specific groups of users of accounting information and in accordance with the priority of qualitative properties of financial reporting defined by them.

Information tools for ensuring strategic development are investigated on the example of agricultural enterprises. The methodological foundations of the content of basic categories for the management of strategic development are revealed, the components of the structure of its information support are highlighted and it is determined that the information support of the strategic development of agricultural enterprises is scientifically grounded management of the process of constant growth of the volume of information and knowledge through traditional and new tools for processing and analyzing information by means of accounting. ts use in the activities of producers to obtain competitive advantages and the formation of an effective agricultural policy. The role was determined, the state was assessed, the tasks were defined and the features and problems of economic development and information support of agricultural enterprises were identified. Based on strategic tools, the main directions of improving information support for the strategic development of agricultural enterprises include those based on the intensification of information flows and analytical processing of the entire information array, the development of internal information architecture and ensuring the harmonization of information and communication chains. These include: automation of procedures for accumulation, processing, modulation and storage of documents; introduction of new tools of information and communication technologies; optimization of the rhythm of information flows; harmonization of internal and external information and communication chains; introduction of network tools for information and communication interactions; elimination of duplication of information; minimization of information noise, etc. The implementation of measures to provide information support for the strategic development of agricultural enterprises will facilitate the transition to its new quality and ensure the generation of competitive advantages, improve the quality of information processing; stimulates the formation of a flexible information architecture; will reduce the complexity and cost of information support.

The aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the historical method to periodize the development of electronic computer technology in the field of electronic settlements and electronic settlements; comparative analysis - to establish the degree of digitalization of non-cash payments in Ukraine, other countries and continents; method of scientific abstraction, statistical and logical methods - for generalization and registration of electronic calculations, their documentation and display in the accounting and information system of the enterprise. As a result of research, the definition of electronic settlements was clarified and it was proposed to introduce the concept of "electronic settlements" in accounting terminology. The genesis of the introduction and development of electronic settlements between business partners is studied. Possible formats of electronic settlements between market participants are substantiated. Options for e-commerce and settlements in the form of separate blocks are presented, each of which differs in a special way of making electronic settlements and registration of transactions in the accounting system. The use of unified forms of standard documents is proposed, which would serve as a legal basis for making entries in the system of accounting and reporting. The practical implementation of these recommendations will allow businesses to choose a profitable option for electronic settlements and display electronic settlements in the accounting and reporting system. Further research requires a procedure for documentary or undocumented confirmation of electronic settlements and electronic settlements.

The article reviews the possibilities and expected results of the potential transition of enterprises from traditional accounting with double entry to a unique triple system using blockchain technology. The essence of blockchain technology, its constituent elements and features of the triple record system are studied, as well as its comparison with the double record. The impact of using blockchain technology from two points of view: enterprises and stakeholders are considered. There are two scenarios: a partial transition to blockchain accounting of large corporations or a complete transition of all enterprises, regardless of size. The list of the main expected advantages of using the blockchain in accounting according to organizational and managerial, economic, qualitative, professional and technological aspects is indicated. It is considered how blockchain technology will make adjustments to such elements of the method of accounting as documentation, inventory, valuation, calculation, accounts, double entry, balance and reporting. The impact of blockchain technology on stakeholders such as tax authorities, auditors and banks has been analyzed, noting that in the event of a transition to triple accounting, they may experience significant changes in all financial processes and economic activities, deal with large-scale automation and transition to IT-based operations. Some problems and shortcomings that may arise in the process of technology implementation are highlighted. Emphasis is placed on the complexity of the transition to the system of triple records, as this will include radical changes in the way of accounting around the world. Recommendations for eliminating the identified shortcomings are given, namely that the main prerequisite for the introduction of triple accounting is to understand the inevitability of new changes in the digitalization of accounting, recognition of blockchain and cryptocurrency technology, study of best practices in other countries to develop regulatory framework and, accordingly, the creation of its own legislation. The need to eliminate a lot of misinformation about blockchain technology was emphasized.