Розвиток обліку в системі МСО та професійних об’єднань: цифровий аспект

Abstract

The impact of professional accounting associations and International Education Standards on the development of accounting in modern conditions is studied. Particular attention is paid to aspects digitalization of accounting in the environment of modern industry cloud platforms and Artificial Intelligence (AI) models. The level of competences that a professional accountant should possess from the point of view technical competences in the system of International Education Standards is disclosed.