Conceptual problems of financial accounting in a digital economy

The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new econom...

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Bibliographic Details
Main Authors: N. K. Rozhkova, U. Yu. Blinova
Format: Article
Language:Russian
Published: State University of Management 2023-01-01
Series:Управление
Subjects:
Online Access:https://upravlenie.guu.ru/jour/article/view/572