Conceptual foundations of accounting reporting in the digital economy

The article discusses the main theoretical and methodological aspects underlying the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) and national accounting standards. Currently, the key business processes that form the foundation of the econ...

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Bibliographic Details
Main Authors: N. V. Moskalenko, M. N. Smagina, I. S. Sibikina
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2024-12-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/2027
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