Five Prerequisites and Possibilities of Integrating the Russian Accounting System into the Digital Space

The accounting system is the main source of information about the financial and economic life of the organization, which historically includes the possibility of obtaining complete and accurate information about each fact of economic life. New changes in the procedure for placing the Accounting (financial) Statements of Russia in electronic form on the State Information Resource (SIR AS) predetermined the need for its identification and use by interested users in their financial and economic activities, which is the purpose of this article. On the one hand, the publication of financial statements on SIR AS increases the availability and transparency of information on the financial and economic activities of organizations. On the other hand, the information on SIR AS is reflected in coded form in the form of regulated reports, the structure and content of which comply with the established requirements and rules established in the Russian accounting and reporting system.