The purpose of the study is to study the main problems of financial (accounting) reporting in 2020 and to determine the solution approaches. The article discusses the key changes related to the accounting (financial) statements in 2020, the main problems and ways to solve them; it provides data on calculating indicators of the accounting report. The most acute problems are the changes in reporting forms and tax legislation in general, as well as falsification of information. Great difficulties will be caused by the changes in legislation, including: the use of telecommunication channels, the change of reporting forms, the transition to electronic employment record books (reporting will be submitted for the first time, and, therefore, veiling is possible); the change in calculating the report on financial results; clarification by the Ministry of Finance on the name and composition of indicators that reveal the amount of income tax. The scientific novelty of the work is reflected in overcoming the falsification of information by increasing the level of inventory, reducing the power of influence on the accounting employee, the owner or the company manager, and by a low level of costs. The proposed transfer of these procedures to the outsourcing, which should be carried out by accounting outsourcing companies. Participation in webinars conducted by tax inspections should be made mandatory, to eliminate errors in filling out declarations. The main goal will be to forestall possible questions from the accountants or to answer them online, which will help reducing errors. Registration should be made in the inspection in which the organization is registered.
Research on problems and solutions in construction quality supervision of construction projects
