hanges in accounting are typically characterized as reducing strict central accounting regulation and increasing the autonomy of accounting entities in dealing with accounting situations. The main manifestation of this trend is the indicative chart of accounts and the requirement for its completion in the accounting schedule according to the conditions of the entity, the abolition of established accounting procedures and many others. This fact brings new conditions and questions to the interpretation of accounting at all types and levels of schools: how to approach the interpretation of accounting, what to teach in accounting issues, how to interpret accounting solutions of individual areas. These and other issues are discussed in my paper.