Effective Use Of Fixed Assets In The Development Of The Digital Economy

Аннотация

This article provides recommendations on the development of the digital economy, its implementation in all spheres of life, as well as its fruitful use by legal entities in the economy. National accounting standards and international standards are compared. The content of fixed assets and their maintenance in accounting are disclosed. At the same time, attention is paid to the afficient use of fixed assets. KEYWORDS ISA-International standards on Audit, NSA-National Standards on Audit, digital economy, information and communication technologies, communication models, fixed assets, efficiency.