Features of accounting and reporting in the digital economy

The development of the digital economy, both in our country and around the world, is proceeding at a tremendous pace, spreading its influence to absolutely all areas, including accounting. Accounting is undergoing changes that involve innovative processes for creating, storing and transmitting information. But, it should be noted that the current accounting methodology in our country does not always correspond to modern realities, which provokes a number of problems with the implementation of digital solutions. This article reveals aspects of accounting and modern digital technologies, the advantages and problems of their use in the activities of organizations, as well as the prospects for the development of accounting using these modern technologies. Particular attention is paid to the blockchain system, its economic essence, advantages and opportunities for accounting, as well as implementation problems. The impact of robotization on accounting processes is being studied: processing of primary accounting documents and compiling operational reports, which are necessary, first of all, for internal users of the organization. The innovations of 2022 in the preparation and submission of accounting (financial) statements, as well as possible development prospects when using the digital ruble, are considered.