THE CURRENT STATE OF ACCOUNTING AND AUDITING OF FINANCIAL RESULTS IN ENTERPRISES IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Keywords:
ICT, financial results, audit, international financial reporting standards, digital technologies.Abstract
This article examines the current state of accounting and auditing of financial results at enterprises in the field of information and communication technologies (ICT). The study analyzes the need to use modern technologies in financial accounting and auditing, compliance with international financial reporting standards (IFRS) and the effectiveness of these approaches. The results of the article include recommendations and practical guidelines for ICT enterprises.
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