The Impact of the Digital Economy on Accounting, Reporting and Audit

摘要

The article considers the issue of accounting reporting and how the rules and standards have to change in conditions of rapid development of information technologies in order to remain relevant for the evaluation of digital business. Digital trans-formation forces Russian companies to pay more attention to the development of a clear and transparent development strategy, and more often than international companies to audit their corporate structure. The foreign experience of recognition of new objects and tools of digital economy is analyzed. The favorable and unfavorable influence of the digital economy on the activity of operating enterprises is revealed. In particular, the technology of the distributed registry (lock-up), crypto-currencies, robotization, the Internet of things, the expansion of business opportunities in the market and the absence of common rules for the use of these tools threaten existing enterprises. There is a need and reflection in the reporting of new data and objects. For example, the information on the ecosystem of the digital economy (partnership of organizations, ensuring the constant interaction of their technological platforms, applied Internet services, analytical systems, information systems of government bodies of the Russian Federation, organizations and citizens).