Abstract
The article analyzes the reasons for the need for harmonization of various areas of accounting, including ambiguity in the interpretation of a number of terms, the meaning of important indicators, the application of certain methods, and the lack of a unified concept that unite all areas of accounting with a single goal. In a digital economy, the negative impact of these differences on the effectiveness of the accounting area is manifested especially bright. As a result, the transformation of the accounting sphere becomes a priority in the situation when the information, knowledge of any subject of the economy represents a resource of the highest value. In the article, only four areas of research are considered, according to which, first of all, it is necessary to achieve a correspondence between the areas of the accounting sphere: the approach to virtual operations; scope of using probabilistic indicators; terminology; details of accounting information. Also, a proposal was made to develop a unified concept for accounting, auditing and analysis in the digital economy (including also integrated reporting in the accounting area). This concept should be based on the capabilities of digital technologies that allow instant communication between different sources of information and handle Big Date. The goal of a single accounting concept is to create knowledge (information resource) in relation to both individual economic entities and their groups, as well as other new structures and forms of their cooperation for all interested users. Three principles on which the development of the accounting sphere in the conditions of the digital economy should be built: the provision of information security; continuous interaction of the accounting sector with other areas of the economy; visualization of knowledge. These three principles form the priority directions for further research into the development of the accounting sector in the digital economy.
Highlights
The article analyzes the reasons for the need for harmonization of various areas of accounting, including ambiguity in the interpretation of a number of terms, the meaning of important indicators, the application of certain methods, and the lack of a unified concept that unite all areas of accounting with a single goal
The transformation of the accounting sphere becomes a priority in the situation when the information, knowledge of any subject of the economy represents a resource of the highest value
Only four areas of research are considered, according to which, first of all, it is necessary to achieve a correspondence between the areas of the accounting sphere: the approach to virtual operations; scope of using probabilistic indicators; terminology; details of accounting information
Summary
Одним из признаков цифровой экономики является увеличение объемов виртуальных операций. Получению нереализованных прибылей либо нереализованных убытков с различной методикой отражения этих прибылей и убытков (такие операции возникают при использовании исторической модели учета);. Получению нереализованных прибылей либо нереализованных убытков с одинаковым отражением этих прибылей и убытков (в основном такие операции возникают при использовании модели оценки по справедливой стоимости);. В учете виртуальные прибыли/ убытки находят широкое распространение, и прибыль или убыток какой-либо компании может практически полностью состоять именно из таких виртуальных величин. Если сейчас внимательно изучить высококачественную отчетность в соответствии с МСФО какой-либо компании, можно (по выдержкам из учетной политики; описанию бухгалтерских оценок и принятия профессиональных суждений, а также обязательных и дополнительных раскрытий информации к различным статьям отчетов) получить представление о доле виртуальных прибылей/убытков в показателях «Прибыль/убыток за период» и «Нераспределенная прибыль/убыток». Информации для корректного анализа, скорее всего, будет недостаточно
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