Economic sciences

Kazhikova Zh.N. senior teacher.

Mahambetova G. student

Kostanaysky state university of A.Baytursynov,

Kazakhstan

International accounting system.

The present stage of economic development on a global scale is associated with the internationalization of economic, financial, political and social relations, which is the result of manifestation of globalization processes. Committee on International Accounting Standards Board (IASB ), continental Europe and the U.S. system of generally accepted principles and accounting rules (GAAP) have widespread impact on the formation of a unified accounting system. This fact leads to a change and the integration of national accounting systems into a single international accounting and reporting system. For countries reoriented to a market economy , seeking to "conquer" the international markets and is extremely interested in the inflow of foreign capital , special importance is the problem of diagnosing the current state of the generated system of norms, rules, principles and means of providing financial information by accounting easy to understand for foreign investors and creditors. This is due to the fact that timely and adequate conversion of national accounting systems need to have information about the specifics, similarities and differences, especially the functioning of the accounting principles in different countries. Servicing and accumulation of experience of developed countries in the field of methodology of accounting procedures is the starting point for a successful solution of problems of forecasting and strategic planning to develop its own accounting system.
When diagnosing characteristics of international accounting and analytical systems need to determine the main directions of the organization excluding representative offices of foreign organizations, to identify defining characteristics of their income and expenses, as well as operations on the organization of joint activities.
Problems of formation, development and interaction of different methodological systems of accounting and taxation are devoted to a number of domestic authors Barkhatova AP, Gorbunova AR, Voice OV, Dmitrieva IM , Perov AB, Popova LV, Sokolov YA, Terehovoj VA Sheremet AD, Schneidman LZ, Getman VG, Kamishanova PI, Pankov DA, Solovevoj OV, etc.

Among foreign scientists - it works Amata O. Blake , J., J. Braley , Max E., O'Brien , D., H. Pryor , J. Rees , A. Franczek , Ernota J. , Van Horn JK , Gol'tsberg MA, RN Anthony Hendrix ES, Van Breda , MF , B. Needles , Andersen X., D. Caldwell , Horngrena CH.T., J. Foster, Ryan B., Bernstein JI.A. etc.
Despite the fact that the aforementioned scientists in their work affect a fairly large number of critical issues , continuously developing economic processes pose new problems that require synthesis and study.

First of all - this lag theoretical validity of the internationalization of international accounting systems as a natural economic process in a market economy , its communication and procedures development. It is particularly important to determine the classification and the factors influencing the formation of a system of accounting.
When considering international accounting and analytical systems will need to identify the main directions of the organization of the tax and accounting offices of foreign organizations, to identify defining characteristics of their income and expenses, as well as operations on the organization of joint activities.

Thus, the relevance of diagnostic methodology of international accounting systems is determined by factors related to the need of theoretical justification formation of the international accounting system as patterns of expansion of foreign economic activity , increasing the flow of investments and , as a consequence, increase the efficiency of production as a whole , on the desirability of improving the analytical accounting system representative offices of foreign legal entities; diagnostic methodology with the improvement of international accounting systems , the need to improve the efficiency of accounting processes at different levels of economic management , with adequate representation of financial information in the period of reform - tion processes in the economy.

The practical significance is that the diagnostic methodology developed theory of international accounting systems allow the use of it in terms of reforming the country-specific accounting in accordance with modern international standards.
Key provisions of methodological nature can be used by practitioners of accounting and economic services, in order to reduce the cost of preparing financial information and improve the efficiency of enterprises. Methodology proposed by the author in the form of recommendations can be used in practice without additional costs.
Application of representative offices of foreign legal entities of the proposed schemes accounting organization and the use of farm bill payments as a transit facilitate mutual understanding between the administration of foreign organizations.

Literature

1. Avdokushin EF International economic relations: Textbook. M.: Marketing. 2008. - 264 .

2. Barhatov AP International Accounting: Textbook. M.: Marketing, 2009.-288 with .

3. Krivetsky TP Accounting in foreign countries: Textbook. -M.: Ros. ehkon. Acad., 2009. -72