Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Development of Accounting in the Conditions of the Functioning of the Informational Economy

Author(s): Nataliya Kotseruba, Natalia Bielous, Svitlana Kovalchuk, Inna Kopchykova, Tetyana Bondar

The comparison of the characteristics of the useful financial information contained in the International Financial Reporting Standards with the qualitative characteristics of information, which is created using BigData technology has allowed to substantiate the necessity of expanding the list of qualitative characteristics of useful financial information by such characteristics as the limitation of the physical volume of accounting information and the variability of the credentials. An analysis of the specifics of the application of accounting principles in the business activities of e-business enterprises has confirmed the need to review their content. According to the results of the study it was established that the general information on the activities of business entities (electronic reporting, the register of tax invoices, public financial reporting, information on the debt situation to the budget of economic entities, the declaration of officials), including e-business enterprises is a part of a single information space.

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