ACCOUNTING AND AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS IN THE CONDITIONS OF DIGITAL TRANSFORMATION: KEY PRINCIPLES AND ADVANTAGES

Authors

DOI:

https://doi.org/10.30890/2709-2313.2025-42-05-045

Keywords:

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 policie

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Published

2025-09-30

How to Cite

Panasyuk, V. (2025). ACCOUNTING AND AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS IN THE CONDITIONS OF DIGITAL TRANSFORMATION: KEY PRINCIPLES AND ADVANTAGES. European Science, 5(sge42-05), 202–218. https://doi.org/10.30890/2709-2313.2025-42-05-045

Issue

No. sge42-05 (2025): The level of development of science and technology in the XXI century '2025

Section

Chapters

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