PROBLEMS OF FINANCIAL REPORTING IN THE DIGITAL ECONOMY
Keywords:
Financial statements, accounting, standards,, period costs, funds, property value, doubtful debts, transnational companies, inventoriesAbstract
Financial reporting should be in a simple and understandable form, adapted for users. In economic
literature, the need to use accounting standards of foreign countries to regulate the accounting system is often
mentioned. Such ideas are not very relevant for our regional characteristics, since our Republic has a certain
accounting system. In foreign countries, each country uses its own national standards. These standards reflect the
characteristics inherent in the national economy of the country, since the financial and economic transactions taking
place are interpreted differently in different countries
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