Current trends in the evolution of accounting objects

The transition to a post-industrial society has provoked the transformation of all business processes of enterprises, which has led to the transformation of accounting objects: modification of old ones and the emergence of new ones. In this regard, the purpose of the work is to determine the current vectors of development of accounting objects and identify the necessary directions for modernization of accounting policy standards of the enterprise. The novelty of the study lies in the systematization of existing developments in the field of studying business processes of modern enterprises and the evolution of accounting objects to identify common trends. As a result of the study, it was revealed that today there is an update of existing assets, as well as the emergence of completely new accounting objects. At the same time, the increasing role of human capital also requires a search for ways to reflect it in the activities of the enterprise.