Liquidation Financial Reporting of Russian Companies in Terms of Digital Economy

Autor:	Ruslan Tkhagapso, Mikhail Kuter, Anastasiya Trukhina
Rok vydání:	2019
Předmět:	Finance Bankruptcy business.industry Process (engineering) Context (language use) Audit Business Digital economy Information society Financial statement
Zdroj:	Integrated Science in Digital Age ISBN: 9783030224929
DOI:	10.1007/978-3-030-22493-6_8
Popis:	The paper presents a critical analysis of the formation and disclosure of liquidation reports of Russian organizations in the context of an active transition to a digital economy. The problems, developing with a significant decrease in the effectiveness of accounting data in terms of the effectiveness of decision-making process conducted by financial statement users in the modern information society, predetermined the fundamental research in the field of the theory and practice of accounting and auditing.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::af95251679e5d044585be8cc22d95250 https://doi.org/10.1007/978-3-030-22493-6_8 Zobrazit plný text záznamu