Transformation of accounting of main means in water enterprises based on international standards

The article describes the procedures foradapting preliminary financial statements prepared onthe basis of national accounting standards to international standards of financial statements, their model forms, procedures for making changes to financial statements, reflecting deviationsand identifying differences, in particular, the theoretical and methodological aspects ofprocedures for transferring or adapting main means to international standards and the results ofscientific research on improvement are highlighted.