Development of methodology of accounting and control processes in the digital economy

Author:

Bodiako A. V.1

Affiliation:

1. Financial University under the Government of the Russian Federation

Publisher

State University of Management

Reference18 articles.

1. Federal’nyi zakon ot 06.12.2011 № 402-FZ (red. ot 26.07.2019)«O bukhgalterskom uchete» (red. ot 26.07.2019) (s izm. и dop., vstup. v silu s 01.01.2020) [FederalLaw “On Accounting” No. 402-FZ, dated on December 6, 2011 (as amended dated on July 26, 2019) (with changes and additions entered into force from January 1, 2020)], legal reference system "Сon-sultant plus". Available at: http://www.consultant.ru/docu-ment/cons_doc_LAW_122855/ (accessed 01.12.2019).

2. GOST R ISO 9001-2015. Natsional'nyi standart Rossiiskoi Federatsii. Sistemy menedzhmenta kachestva. Trebovaniya (utv. Prikazom Rosstandarta ot 28.09.2015 № 1391-st) (vmeste s "Raz"yasneniem novoi struktury, terminologii i ponyatii", "Drugimi mezhdunarodnymi standartami v oblasti menedzhmenta kachestva i na sistemy menedzhmenta kachestva, razrabotannymi ISO/TK 176") [GOSTR ISO 9001-2015. National standard of the Russian Federation. Quality management systems. Requirements (approved by the Order of Rosstandart from 28.09.2015 No. 1391-st) (together with "Explanation of the new structure, terminology and concepts", "Other international standards in the field of quality management and quality management systems developed by ISO/TC176")]. Available at: http://www.consultant.ru/document/cons_doc_LAW_194941/ (accessed 01.12.2019).

3. Arakel’yants E. S. Formirovanie sistemy uchetno-kontrol’nogo i analiticheskogo obespecheniya strategii raz-vitiya kommercheskikh organizatsii [Formation of the system of accounting and control and analytical support for the development strategies of commercial organizations], diss. ... kand. ekon. nauk: 08.00.12, Rostov-na-Donu, 2015, 207 p.

4. Astakhov V. P. Formirovanie informatsii o riskakh organizat-sii i otrazhenie ee v bukhgalterskoi otchetnosti po rossiiskim i mezhdunarodnym pravilam [Formation of information about the risks of the organization and its reflection in the financial statements under Russian and international rules], Uchet i statistika [Accounting and Statistics], 2013, no. 1, pp. 11-14.

5. Bodyako A. V. Audit sistemy vnutrennego kontrolya v sootvet-stvii s mezhdunarodnymi standartami audita [Audit of internal control system in accordance with international standards of audit ], Auditorskie vedomosti [Audit Journal], 2018, no. 1, pp. 5-11.

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