ACCOUNTING AND AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS IN THE CONDITIONS OF DIGITAL TRANSFORMATION: KEY PRINCIPLES AND ADVANTAGES
DOI:
https://doi.org/10.30890/2709-2313.2025-42-05-045Keywords:
Consolidated financial statements, Digital transformation , Artificial intelligence), Machine learning, Blockchain, Business intelligence (BI), Big Data analytics, Internal audit, Corporate reporting.Abstract
This section examines how digital transformation reshapes consolidated financial statements in corporate groups. It clarifies the substance and principles of consolidation—completeness, the single-entity view, consistency, materiality, and aligned policieMetrics
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