Moskva, Moscow, Russian Federation
Th e article attempts to investigate and establish the relationship and mutual infl uence of the digitalization process in the economy and the accounting system. Th e author, based on a detailed analysis of the process of analog-todigital conversion and on the prevailing approaches to the defi nition of the concept of «digital economy» today, draws certain parallels with accounting. Digitalization is considered as a prerequisite for synthesizing new methodological and methodological approaches to solving the problems of refl ecting economic reality in the accounting system.
digital economy, e-economy, knowledge management, accounting knowledge, international fi nancial reporting standards
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