New technical and technological capabilities, virtualization of value
grow factors and the transformation of the information environment supporting
business models and ecosystems affect the accounting system as a means of
collecting, processing and providing economic information about the activities of
economic entities. Accordingly, the issue of rethinking the role and place of
accounting and financial reporting in the digital economics, studying the change of
its content, methodological and conceptual foundations under the influence of
digitalization and new requirements of stakeholders to information content become
actuated.
