Improving Methods of Using Digital Technologies in the Process of Formulation and Implementation of Accounting Policy In Railway Transport Enterprises
DOI:
https://doi.org/10.51699/economics.v38i3.528Keywords:
Railway Transport, Accounting System, Digitalization of Accounting Policies, Financial Accounting Methods, Transformation of Accounting PoliciesAbstract
The article analyzes existing approaches to the formation of accounting policies and their digitalization in the accounting process at railway transport enterprises. It also examines in detail the methodological foundations of organizing accounting policies and the need for their transformation in accordance with the requirements of international financial reporting standards. The advantages of transferring accounting policies to a digital environment, the experience of implementing modern information systems, and the stages of automation of accounting processes at transport enterprises are described. Based on the results of the study, relevant conclusions and practical recommendations were developed.
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