Features of accounting and reporting in the context of modern challenges: lessons from COVID-19

The article is consider the problems and prospects of accounting development for socio-economic processes managing in conditions uncertainty, risk turbulence external environment. Partiticuarly, situation COVID-19 pandemic lockdown, arose a number questions reflecting objects events accounting, quality reliability those reporting data, which are based on standard principles, assumptions procedures. In addition, current has highlighted new requirements information, as basis formation full transparent management environment - due to complexity decisions made by stakeholders non-standard tasks preventing treating crisis.