Electronic Document in the Context of International Economic and Legal Framework

Abstract

In modern economy, the format of interaction between counterparties is rapidly changing under the influence of universal introduction of information technology and electronic record-keeping. This ongoing process is developing in conditions of insufficient research on the main characteristics of electronic documents, their essence, and authentication of such documents. The paper investigates the emergence of the legal framework for modern electronic document circulation, systemizes and generalizes current normative and legal acts that regulate the drafting and flow of documents. General provisions for recognizing electronic documents are developed, taking into consideration the adaptation to international corporate accounting standards. Comparative analysis of normative and regulatory acts reveals discrepancies in the drafting and recognition of electronic documents. Thus, the article substantiates the need for a classification of documents in electronic form by methods of creation, storage and authentication.