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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-09-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3693 |
| _version_ | 1826816122931904512 |
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| author | M. T. Turmanov T. M. Rogulenko |
| author_facet | M. T. Turmanov T. M. Rogulenko |
| author_sort | M. T. Turmanov |
| collection | DOAJ |
| description | 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 various types of reporting and the conceptual apparatus of “digital” legislation were disclosed. The authors proposed a definition of the concept of “information potential of reporting”. The main factors for the growth of the information potential of reporting were revealed. The authors have identified contradictions in the characteristics of theorists and practitioners of the processes of digitalisation of financial assets and liabilities and their impact on the information potential of reporting. The influence of digital platforms and models on the completeness of the implementation of the principles of transparency in the formation of corporate reporting was determined. It was concluded that accounting and reporting standards are not adapted to the practice of tokenization of real assets. Research was carried out using general scientific methods of analysis and synthesis, as well as methods of logical comparison, reduction and selection of methodologically important facts of reality. |
| first_indexed | 2024-03-08T04:18:49Z |
| format | Article |
| id | doaj.art-bc222d4106604a17b490dbe8f2250d91 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2025-02-16T05:03:54Z |
| publishDate | 2022-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-bc222d4106604a17b490dbe8f2250d912025-02-04T08:28:13ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-09-011712913710.26425/1816-4277-2022-7-129-1372522The 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 reportingM. T. Turmanov0T. M. Rogulenko1State University of ManagementState University of ManagementThe 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 various types of reporting and the conceptual apparatus of “digital” legislation were disclosed. The authors proposed a definition of the concept of “information potential of reporting”. The main factors for the growth of the information potential of reporting were revealed. The authors have identified contradictions in the characteristics of theorists and practitioners of the processes of digitalisation of financial assets and liabilities and their impact on the information potential of reporting. The influence of digital platforms and models on the completeness of the implementation of the principles of transparency in the formation of corporate reporting was determined. It was concluded that accounting and reporting standards are not adapted to the practice of tokenization of real assets. Research was carried out using general scientific methods of analysis and synthesis, as well as methods of logical comparison, reduction and selection of methodologically important facts of reality.https://vestnik.guu.ru/jour/article/view/3693digital reporting formatsconsolidation of reporting datainternational standard xbrltaxonomyolap technologiesdigital financial assetsdigital currencydigital rubletransparency of reporting |
| spellingShingle | M. T. Turmanov T. M. Rogulenko 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 Вестник университета digital reporting formats consolidation of reporting data international standard xbrl taxonomy olap technologies digital financial assets digital currency digital ruble transparency of reporting |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | digital reporting formats consolidation of reporting data international standard xbrl taxonomy olap technologies digital financial assets digital currency digital ruble transparency of reporting |
| url | https://vestnik.guu.ru/jour/article/view/3693 |
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