UDC 331.108
DOI: 10.36871/ek.up.p.r.2025.04.02.010
Authors
Anastasiya V. Riabchenko,
Kuban State University, Krasnodar, Russian Federation
Ehduard A. Osadchij,
Elabuga Institute of Kazan Federal University, Elabuga, Russian Federation
Elena V. Gugnina,
Kamyshin Technological Institute (branch of) Volgograd State
Technical University, Kamyshin, Russian Federation
Abstract
Modern accounting concepts play a key role in adapting the financial processes of enterprises to the requirements of the digital economy and globalization. The article discusses the main concepts, such as cost management, integrated accounting and fair value accounting, as well as the problems arising from their implementation in practical accounting. The study covers technical, legal and organizational problems of implementing these concepts, as well as the impact of digitalization and automation of processes on improving accounting efficiency. Suggestions are made to improve the implementation of these concepts in the context of dynamic economic and technological development.
Keywords
modern accounting concepts, cost management, integrated accounting, fair value, digitalization, automation, implementation problems, accounting, information technology.
