IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY

The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies hav...

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Autor principal:	O. A. Ageeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	accounts balance sheet chart of accounts cloud-based technologies digital economy economic entities financial reporting online reporting Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/168e98bbdb504776b923d99a673e32dd
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id	oai:doaj.org-article:168e98bbdb504776b923d99a673e32dd
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spelling	oai:doaj.org-article:168e98bbdb504776b923d99a673e32dd2021-12-03T07:43:32ZIMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY1816-42772686-841510.26425/1816-4277-2020-4-115-118https://doaj.org/article/168e98bbdb504776b923d99a673e32dd2020-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2191https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies have been considered. The proposed method of preparing online reporting assumes that accounting entries will be posted on the lines of financial statements after each transaction occurs, which will enable the users to receive the information about changes in the financial statements immediately. Attention has been paid to the issues of financial statements elements estimates regulation directly by changing the accounting plan, but not by counter accounts. The necessity of abandoning the concept of “additional capital” that does not exist in international practice and an account of the same name in the Russian chart of accounts and replacing it with separate accounts to account for share premium and revaluation reserve has been substantiated.O. A. AgeevaPublishing House of the State University of Managementarticleaccountsbalance sheetchart of accountscloud-based technologiesdigital economyeconomic entitiesfinancial reportingonline reportingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 115-118 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounts balance sheet chart of accounts cloud-based technologies digital economy economic entities financial reporting online reporting Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounts balance sheet chart of accounts cloud-based technologies digital economy economic entities financial reporting online reporting Sociology (General) HM401-1281 Economics as a science HB71-74 O. A. Ageeva IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
description	The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies have been considered. The proposed method of preparing online reporting assumes that accounting entries will be posted on the lines of financial statements after each transaction occurs, which will enable the users to receive the information about changes in the financial statements immediately. Attention has been paid to the issues of financial statements elements estimates regulation directly by changing the accounting plan, but not by counter accounts. The necessity of abandoning the concept of “additional capital” that does not exist in international practice and an account of the same name in the Russian chart of accounts and replacing it with separate accounts to account for share premium and revaluation reserve has been substantiated.
format	article
author	O. A. Ageeva
author_facet	O. A. Ageeva
author_sort	O. A. Ageeva
title	IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
title_short	IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
title_full	IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
title_fullStr	IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
title_full_unstemmed	IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
title_sort	improving the russian chart of accounts in the digital economy
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/168e98bbdb504776b923d99a673e32dd
work_keys_str_mv	AT oaageeva improvingtherussianchartofaccountsinthedigitaleconomy
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IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY

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