Transition to intelligent accounting and reporting concepts. Formation of an intellectual valuation concept

Abstract

Previously, in one of our publications, we proposed categories of digital concepts for accounting, reporting, analysis and auditing and justified their content. The rapid development of technology that has taken place since that time allowed us to assume that today it is already possible to talk about intellectual concepts in the above areas, including the intellectual concept of valuation in accounting and reporting. These questions are explored in this article. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research carried out in this work, proposals were made regarding the formation of an intellectual concept for valuation of accounting objects and reporting elements, as well as intellectual concepts of accounting and reporting in general. The results obtained in this article will be useful to a wide range of readers interested in the development of modern accounting and reporting, including valuation, which can be used in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.