THE ROLE OF DIGITAL TECHNOLOGY IN THE TRANSFER OF INCOME ACCOUNTING IN ENTERPRISES TO INTERNATIONAL STANDARDS

This article examines the transition from the national system of income accounting in enterprises to the international standards (IPS) in the context of the digital economy. Within the framework of the study, the international model of income recognition, in particular, the 5-stage model of the NHS No. 15 and its advantages are analyzed. The article describes the role of modern digital technologies, cloud services and automated software complexes in the transformation of revenue accounting. In addition, scientific and practical proposals have been developed to improve the transparency and reliability of financial statements through digitalization of accounting processes.