Assessment of Readiness of Accounting and Statistical Systems for Digital Economy Transactions

摘要

The digital economy is a given. The digital economy has already taken its share in various spheres, industries and territories as part of the traditional economy and will only grow. This will happen for a number of objective reasons, as digitalization leads to the growth of economic benefits, to the growth of capital and national economies. The article presents an overview of the possibilities and limitations of the functioning of accounting and statistical systems in the digital economy. It is considered how accounting systems cope with the reflection of transactions in the digital economy. The conditions for the implementation of business processes, in which the accounting system without any difficulties reflects the economic essence of economic operations, are highlighted, and the conditions under which digital transactions require additional methodological descriptions and developments are considered. Examples of insufficient readiness of accounting and statistical accounting systems to fully provide information on transactions of the digital economy are shown. Conclusions are drawn about the inevitability of the formation of new rules for the evaluation and recognition of new digital transactions. At the same time, in some cases, we can talk about a paradigm shift and modernization of the accounting and statistical system.