Accounting and Financial Reporting System in the Digital Economy

摘要

Under the influence of the development of modern information systems and information technologies, there are significant changes in accounting methodology and practice. The article identifies a set of trends and factors for the development of accounting and financial reporting system in the digital economy. They determine the accounting methodology, principles, procedures, content orientation and characteristics of the information product, internal structuring, selection of accounting types and their integration, identification and systematization of accounting objects, the establishment of criteria for their recognition and taxonomy. The most promising areas of improvement of accounting and financial reporting system as an important information resource of the global information economic environment are identified, including the use of contactless identification and Blockchain technology as a way of recording and storing economic facts, aggregated data, financial and non-financial reports and their reliability filters and so on.