Conceptual foundations of accounting reporting in the digital economy

N. V. Moskalenko (), M. N. Smagina () and I. S. Sibikina ()

Entrepreneur’s Guide, 2024, vol. 17, issue 4

Abstract: 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.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ahc:journl:y:2024:id:2027

DOI: 10.24182/2073-9885-2024-17-4-77-83

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