Open AccessThe 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
Author(s) -
Marat T. Turmanov,
Tatiana M. Rogulenko
Publication year - 2022
Publication title -
vestnik universiteta
Language(s) - English
Resource type - Journals
eISSN - 2686-8415
pISSN - 1816-4277
DOI - 10.26425/1816-4277-2022-7-129-137
Subject(s) - accounting , business , accounting information system , accounting management , transparency (behavior) , conceptual framework , knowledge management , computer science , computer security , philosophy , epistemology