TRENDS IN THE DEVELOPMENT OF ACCOUNTING METHODS IN THE DIGITAL ECONOMY

摘要

A distinctive trend of the present time is that the collection, processing, exchange and storage of information is carried out digitally through the use of information and communication technologies and endto- end digital technologies, such as Big Data, neurotechnology and artificial intelligence, blockchain technology, robotics and sensors, virtual technologies reality and a number of others. However, the main source of information in economic entities is still the accounting system. From accounting data, you can obtain the necessary relevant information, analyze financial and economic activities, and assess the value of the business. Already today, the accounting system has undergone changes, the key drivers of which are digital technologies. The use of digital tools marked a new era in the development of the accounting system. The purpose of this work is to assess changes in the elements of the accounting method under the influence of innovative digital technologies introduced into the accounting process. The article examines the mechanisms of the expected transformation of the methodological basis of accounting, which is a necessity for the further development of accounting.