Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.

Accounting, classified as an information system, today in our world is aligned with information technology to expand its productivity capabilities. As information providers, accountants must improve the efficiency and productivity of their tasks and operations. Technological changes occur over time, and this has made accounting activities and tasks easier. The accounting profession has changed as a result of the evolution of accounting software, information technology, and the latest advances in artificial intelligence. Accounting practice is not the only beneficiary from the use of information technology, students, bodies and administrations within accounting have been effectively affected by the power of digital systems, the understanding of information systems and technologies, and their application in accounting education. Students will improve their understanding and practical ability to use technology and apply it to the accounting profession.

The purpose of the research is to highlight possibilities and prospects of student’ use of Internet encyclopedias, massive open online courses and interactive platforms. The concept of the digital barrier is comprehensively revealed and the factors that influence it are considered. The article is addressed to teachers and specialists involved in the development of educational online platforms, as well as to all those interested in modern online education trends.

Th e article discusses the trend towards an increase in the audit reports of public joint-stock companies of key audit issues related to fi nancial investments in subsidiaries. Th e trends in the formation of key audit questions from one reporting period to another and the disclosure of the composition of audit procedures used by auditors to refl ect fi nancial investments in subsidiaries of audited entities and changes in their value associated with impairment are analyzed.

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