Conceptual foundations of accounting reporting in the digital economy
https://doi.org/10.24182/2073-9885-2024-17-4-77-83
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.
About the Authors
N. V. Moskalenko
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
M. N. Smagina
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
I. S. Sibikina
Tambov State Technical University
Russian Federation
Russian Federation
Masterstudent
Tambov
References
1. Askanova, O.V. Financial reporting: Textbook for students of economic areas of all forms of education / O.V. Askanova. Rubtsovsky Industrial Institute. – Rubtsovsk, 2023. 75 s.
2. Barilenko, V.I. Actual problems of accounting and reporting in the context of expanding accounting objects, improving methods and standardization of accounting processes: monograph/Barilenko V.I. – Moscow: KnoRus, 2020. 582 p.
3. Bogatyreva, S.N. Accounting (financial) reporting: textbook for universities / S.N. Bogatyreva. – Moscow: Yurayt Publishing House, 2022. 492 s.
4. Vakhrushina, M.A. Financial Reporting Analysis: Textbook / M.A. Vakhrushina, N.S. Plaskova. – M.: University textbook, 2019. 367 p.
5. Gracheva, N.A. Fundamentals of the analysis of financial statements: a textbook / N.A. Gracheva, O.A. Polishchuk; under the general. ed. N.A. Gracheva. – Moscow: INFRA-M, 2023. 220 s.
6. Grinavtseva, E.V. Errors and falsifications in accounting (financial) statements: the concept and methods of their identification / E.V. Grinavtseva, T.A. Sharova. 2022. № 6. S. 49–57.
7. Dranyaeva, A.A. Impact of the new FSBU on the indicators of accounting (financial) statements / A.A. Dranyaeva. Young scientist. 2023. № 52 (499). S. 76–78.
8. Druzhilovskaya, E.S. Financial statements of commercial and non-profit organizations: new Russian approaches to formation and their correlation with the regulations of IFRS / E.S. Druzhilovskaya. Accounting in budgetary and non-profit organizations. 2019. № 23. S. 2–14.
9. Kamysovskaya, S.V. Accounting financial statements: formation and analysis of indicators: a textbook / S.V. Kamysovskaya, T.V. Zakharova. – Moscow: INFRA-M, 2022. 432 s.
10. Kolesnik N.F. Formation of the balance sheet in the context of the transition to new FSBU / N.F. Kolesnik, I.S. Kuznetsova. International Journal of Humanities and Natural Sciences. 2022. № 12–3. S. 97–101.
Review
For citations:
Moskalenko N.V., Smagina M.N., Sibikina I.S. Conceptual foundations of accounting reporting in the digital economy. Entrepreneur’s Guide. 2024;17(4):77-83. (In Russ.) https://doi.org/10.24182/2073-9885-2024-17-4-77-83
Views:
183
Email this article 