Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization
The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated valu...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-12-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/355 |
| _version_ | 1826566856717107200 |
|---|---|
| author | I. N. Bogataya E. M. Evstaf’eva |
| author_facet | I. N. Bogataya E. M. Evstaf’eva |
| author_sort | I. N. Bogataya |
| collection | DOAJ |
| description | The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business. |
| first_indexed | 2024-04-10T04:04:15Z |
| format | Article |
| id | doaj.art-c7919e991aae4f318d3153656b6a67d2 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:58:18Z |
| publishDate | 2020-12-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-c7919e991aae4f318d3153656b6a67d22025-03-02T10:45:46ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-12-0176647410.26794/2408-9303-2020-7-6-64-74335Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of DigitalizationI. N. Bogataya0E. M. Evstaf’eva1Rostov State University of Economics (RINH)Rostov State University of Economics (RINH)The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.https://accounting.fa.ru/jour/article/view/355estimated valuesaccounting assessmentaccountingauditingdigitalizationprofessional judgmentdigital technologies |
| spellingShingle | I. N. Bogataya E. M. Evstaf’eva Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization Учёт. Анализ. Аудит estimated values accounting assessment accounting auditing digitalization professional judgment digital technologies |
| title | Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization |
| title_full | Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization |
| title_fullStr | Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization |
| title_full_unstemmed | Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization |
| title_short | Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization |
| title_sort | research on the evolution of methodological approaches to accounting and auditing of estimated values in the context of digitalization |
| topic | estimated values accounting assessment accounting auditing digitalization professional judgment digital technologies |
| url | https://accounting.fa.ru/jour/article/view/355 |
| work_keys_str_mv | AT inbogataya researchontheevolutionofmethodologicalapproachestoaccountingandauditingofestimatedvaluesinthecontextofdigitalization AT emevstafeva researchontheevolutionofmethodologicalapproachestoaccountingandauditingofestimatedvaluesinthecontextofdigitalization |