Investments in Information and Communication Technologies as a Factor of Ensuring Economic Security of a Business Entity: Accounting Aspects
- 10.2991/aebmr.k.201205.054How to use a DOI?
- investments, information and communication technologies, economic safety, assets, expenses, International Financial Reporting Standards
The article is devoted to the peculiarities of recognition and assessment of accounting objects for investments in information and communication technologies (ICT) from the standpoint of ensuring the economic security of business entities. The role of ICT in ensuring competitiveness and strengthening the production and technical potential of organizations has been substantiated. The classification of ICT is considered, its clarification and compliance with the objects of accounting and financial reporting are substantiated. The basic principles of recognition and assessment of accounting objects of information and communication technologies as part of fixed assets, intangible assets, R&D results, reserves, costs and expenses from the standpoint of Russian and international financial reporting standards are disclosed. A methodology for identifying ICT by accounting objects is proposed, indicators of economic security are disclosed, provided by business entities through the use of ICT.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - A.Yu. Popov PY - 2020 DA - 2020/12/07 TI - Investments in Information and Communication Technologies as a Factor of Ensuring Economic Security of a Business Entity: Accounting Aspects BT - Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020) PB - Atlantis Press SP - 323 EP - 328 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.201205.054 DO - 10.2991/aebmr.k.201205.054 ID - Popov2020 ER -