Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated valu...

Full description

Bibliographic Details
Main Authors: I. N. Bogataya, E. M. Evstaf’eva
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2020-12-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/355