The impact of digital technologies on the information potential of accounting (financial) statements. Part 1: the concept of assessing the information content of corporate reporting, the model of digitaliasation of assets, liabilities and their impact on the information potential of reporting

The authors of the article analyzed the ability of digital technologies for managing financial assets and liabilities of corporate business entities to increase the information potential of their reporting. Starting points and landmarks of Russian and foreign standardized rules for the formation of...

Full description

Bibliographic Details
Main Authors: M. T. Turmanov, T. M. Rogulenko
Format: Article
Language:English
Published: Publishing House of the State University of Management 2022-09-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/3693