Бухгалтерський облік у контексті цифровізації: виклики сьогодення

Abstract

Research on digitalization in accounting is becoming more and more relevant and covers a wide range of theoretical and practical issues. The use of contactless asset identification technology, blockchain technology and electronic reporting formats, as well as the presentation of crypto-assets in financial reporting and accounting are among the topical issues in the practice and theory of accounting that will lead to effective digitization.