Development of accounting standardization in the digital economy

Since the beginning of the market economy, accounting has gone through significant stages of transformation. Global goals were set in the field of accounting related to its harmonization and standardization. The globally applied International Financial Reporting Standards, formed in the middle of the last century, went through a transformation process in terms of their methodology, which was an integral consequence of the increasing role of international integration with the current changes in the world economy in terms of its globalization, changes in social relations and the needs of stakeholders. Russian accounting practice also required some kind of unification and transparency of financial reporting for various user groups. A system of standards was created taking into account the processes of globalization and the formation of a market economy. Currently, the process of creating a system of standards continues; federal accounting and reporting standards of a new generation are being created. However, accounting standards must take into account the factors of the emergence of new relationships in society, the creation of a new type of information economy based on digitalization; changes in access to information; formation of a new information culture. Stakeholders have significantly increased their need for changed types of information; Information relationships in digital format have intensified. Digital tools, artificial intelligence, a system of distributed registries and others have appeared, the use of which generates facts of economic life that cause many contradictions and questions when they are reflected in accounting due to the lack of recommendations or the presence of contradictions in accounting standards and other regulations of the Russian Federation. In this regard, business entities are forced to create an internal corporate environment taking into account global processes in society and the economy, facing a number of problems when organizing the accounting process of new facts of activity. The results of the study make it possible to develop priority directions for the development of accounting standardization to eliminate these problems.