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    The impact of digital technologies on the information potential of accounting (financial) statements. Part 2: Impact of digital platforms and models on transparency of corporate re... by M. T. Turmanov, T. M. Rogulenko

    Published 2022-09-01
    “…The use in the course of the study of general scientific methods of analysis and synthesis, as well as methods of logical comparison, reduction and selection of methodologically important facts of reality, made it possible to conclude that in legal terms, the electronic form of existence of objects, objects, processes is legitimized, and the digital form is a deep care into the virtual world through cryptography, the use of complex systems, encryption code and a limited number of participants. …”
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