π-Economy π-Economy 2782-6015 25 Social and financial accounting in changingof economic environment Социальный и финансовый учет в условиях изменения экономической среды Solovey Tat'iana solovey.tanja@mail.ru 10 12 2013 6 185 1 202 205

The need of users of financial statements for information on social activity of the firm, which doesn't find reflection in the traditional reporting, causes need of studying of interrelation of the financial and social accountingin the conditions of globalization.

 FINANCIAL REPORTING. SOCIAL ACCOUNTING. SOCIAL ACTIVITY. USER NEEDS. FACT OF ECONOMIC LIFE.