INNOVATIVE APPROACHES TO ACCOUNTING FOR FOREIGN ECONOMIC OPERATIONS IN THE CONTEXT OF DIGITALIZATION

Introduction. In the context of the rapid digitalization of the world economy, the problem of transforming accounting systems for foreign economic operations is becoming particularly relevant. The lack of a systematic approach to the digital transformation of foreign economic activity accounting leads to fragmentation of innovation and does not allow to fully realize the potential of digital technologies. The problem of methodological support for digital transformation processes is particularly acute, in particular, the lack of uniform standards for digital accounting, inconsistency of electronic document management formats, and the complexity of integrating various information systems.