Subject. The article considers digital format for generation and presentation of financial statements. Objectives. The aim is to disclose the essence of financial reporting in digital format, identify stakeholders of the digital financial reporting ecosystem and their roles, identify benefits from the use of financial reporting in digital form for various stakeholders, consider the experience of using digital financial reporting in different countries of the world. Methods. The study employs general scientific methods, like classification, detailing, generalization, systematization, description, comparison. Results. The paper determines the role of digital technologies in modern society, unveils factors underlying the increased demand of stakeholders for digital financial statements, analyzes the experience of implementing digital financial reporting in different countries of the world, points out problems faced by users of digital financial statements, and offers solutions. Conclusions. Digitalization of the economy has a significant impact on all areas of company's activities, including the accounting system and generation of financial statements. Digital financial reporting is becoming increasingly common, it brings great benefits to organizations and stakeholders.
Keywords: digital technologies, financial reporting, stakeholders, IFRS
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