Abstract
The article raises current issues of conceptual development of financial reporting of domestic companies in the paradigm of an integrated information business ecosystem. An analysis of key changes envisaged in the framework of state policy in the field of accounting and financial reporting until 2030 is carried out in the context of increasing the information transparency of economic entities. In order to further develop the «basic set of standards», proposals are formulated for the development of federal accounting standards «Evaluation in Accounting» and «Estimated Values». «Significant gaps» in the Chart of Accounts are identified in connection with the introduction of new Federal Acoounting Standards, clarification or obsolescence of individual accounting objects. The necessity of expanding the objects of accounting and financial reporting indicators that correspond to the nature and level of development of the management system of the digital economy of sustainable development and the interests of participants in civil turnover is substantiated.
Published Version
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