PROSPECTS FOR THE DEVELOPMENT OF ACCOUNTING IN THE CONDITIONS OF THE DIGITAL ECONOMY

Abstract

Identification of problems and prospects for the development of accounting information for the management of companies in the context of digitalization, a number of issues have arisen related to the problems of reflecting objects and events in accounting. In the context of the digital economy, the development of accounting tools and methods is a separate large-scale topic for study. As part of this development, the range of tasks to be solved is increasing, since the choice of a model for the monetary valuation of accounting objects, as well as an interesting trend is the emergence of new virtual units of value. Digital transformation, the crisis nature of the economy and new requirements for the financial management system, changing business models, the emergence of new types of assets - all this significantly affects accounting and the possibilities for its development.