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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| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2024-12-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/2027 |
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| _version_ | 1849244839038681088 |
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| author | N. V. Moskalenko M. N. Smagina I. S. Sibikina |
| author_facet | N. V. Moskalenko M. N. Smagina I. S. Sibikina |
| author_sort | N. V. Moskalenko |
| collection | DOAJ |
| description | 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 economy are based on digital technologies. Therefore, special attention is paid to the study of the main trends and prospects for the development of international financial reporting standards in the digital economy. |
| format | Article |
| id | doaj-art-95e57ea1d61f4851ac66ff93d18f0be2 |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2024-12-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-95e57ea1d61f4851ac66ff93d18f0be22025-08-20T03:59:00ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2024-12-01174778310.24182/2073-9885-2024-17-4-77-831747Conceptual foundations of accounting reporting in the digital economyN. V. Moskalenko0M. N. Smagina1I. S. Sibikina2Tambov State Technical UniversityTambov State Technical UniversityTambov State Technical UniversityThe 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 economy are based on digital technologies. Therefore, special attention is paid to the study of the main trends and prospects for the development of international financial reporting standards in the digital economy.https://www.pp-mag.ru/jour/article/view/2027balance sheetfinancial statementsaccountingreporting formsfsbudigitalizationfinancial statements |
| spellingShingle | N. V. Moskalenko M. N. Smagina I. S. Sibikina Conceptual foundations of accounting reporting in the digital economy Путеводитель предпринимателя balance sheet financial statements accounting reporting forms fsbu digitalization financial statements |
| title | Conceptual foundations of accounting reporting in the digital economy |
| title_full | Conceptual foundations of accounting reporting in the digital economy |
| title_fullStr | Conceptual foundations of accounting reporting in the digital economy |
| title_full_unstemmed | Conceptual foundations of accounting reporting in the digital economy |
| title_short | Conceptual foundations of accounting reporting in the digital economy |
| title_sort | conceptual foundations of accounting reporting in the digital economy |
| topic | balance sheet financial statements accounting reporting forms fsbu digitalization financial statements |
| url | https://www.pp-mag.ru/jour/article/view/2027 |
| work_keys_str_mv | AT nvmoskalenko conceptualfoundationsofaccountingreportinginthedigitaleconomy AT mnsmagina conceptualfoundationsofaccountingreportinginthedigitaleconomy AT issibikina conceptualfoundationsofaccountingreportinginthedigitaleconomy |