SHS Web Conf.
Volume 93, 20213rd International Scientific Conference on New Industrialization and Digitalization (NID 2020)
|Number of page(s)||9|
|Section||Financial and Legal Mechanisms (Instruments) of Industrialization and Digitalization|
|Published online||12 January 2021|
Investments in Technological and Business Digitalization: Development of Accounting as a Factor of Economic Security for Business Entities in the Context of New Industrialization
Ural State University of Economics, 620144 Ekaterinburg, Russia
* Corresponding author: email@example.com
The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization. It outlines the factors for the accounting development, represents plans for the investment assets federal standards development, and evaluates their implementation. It formulates the key differences in the composition and recognition of costs that form the initial cost of digitalization objects. It features the issues of recognising software as part of intangible assets or expenses of the organization. The author analyses and criticise new norms of the introduced accounting standards that build up information about investment objects in the economic processes digitalization. The article also identifies the indicators of economic security formed on data on digitalization investments accounting and defines further directions for the development of accounting in terms of tangible and intangible investments.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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