Аннотация
The article examines the impact of digitalization of the economy on the modernization of financial statements, processing methods, financial reporting indicators, the process of analyzing and verifying reporting information, input information required for financial reporting forms, output information containing reporting forms and operational information used when working with financial statements. The influence of digitalization of the economy on the formation of financial statements, presentation, processing and use of output information contained in financial statements, interpretation of financial reporting indicators is considered. The interrelation between the development of the digital economy and the provision of the necessary qualitative characteristics of financial statements is substantiated. The author's vision of approaches to the formation and presentation of financial statements in the Republic of Kazakhstan under the influence of increasing trends in the digitalization of the economy is proposed. The possibility of presenting financial reports in a modified digital format using a menu to provide reporting users with additional information about the organization's activities and the regulatory framework used, performing calculations of indicators based on alternative methods, calculating economic analysis coefficients, making a forecast regarding the prospects of the organization, ensuring interaction with the compilers of reports online.