The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.

The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology development and implementation of enterprise information systems taking into account the specifics of the company.

The article considers the main provisions of the Concept of Development of audit Activity in the Russian Federation until 2024, analyzes the measures for their implementation, including improving the system of legal regulation of audit activity, developing the market of audit services, improving the skills of auditors, and others.

The article considers main aspects and features of the audit in terms of the spread of coronavirus infection, the normative and methodical materials on carrying out of audit of financial statements for 2020 are reviewed, the main risks of distortion of financial statements are identified.

Th e article discusses the world practice of applying accounting standards for the formation of a cash flow statement. In particular, the requirements for providing information on cash flows in national accounting systems were studied: generally accepted accounting principles of the United States, international financial reporting standards and Russian standards.