THE IMPORTANCE OF IMPROVING THE ACCOUNTING OF CASH AND CASH EQUIVALENTS BASED ON INTERNATIONAL STANDARDS IN THE CONTEXT OF THE DIGITAL ECONOMY

This article analyzes the theoretical and practical significance of improving the accounting of cash and cash equivalents in the context of the rapidly developing digital economy, based on International Financial Reporting Standards (IFRS / IAS 7 "Statement of Cash Flows"). The study highlights the challenges of recognizing, measuring, and reporting cash equivalents considering digital financial technologies (e-wallets, digital assets, online payment systems). The author provides scientific and practical recommendations aimed at enhancing cash flow transparency, reducing financial risks, and improving the investment attractiveness of enterprises.