Examines the methodological and practical aspects of integrating accounting information flows and financial analysis tools in order to improve the objectivity of business value assessment. Special attention is paid to the impact of digital transformation on the financial sector, which creates new challenges and opens up new opportunities for evaluation activities. Changes in approaches to the formation of accounting data, analytical procedures and modern technologies that contribute to the creation of a unified information and analytical space for business assessment are considered. The article substantiates the need to adapt existing valuation models and develop integrated approaches that take into account the specifics of the digital economy, with an emphasis on the role of accounting as a fundamental information basis. The problems of identification and valuation of digital assets in accounting, the impact of accounting policy on valuation results, as well as the prospects for using integrated reporting to reflect cost factors related to digitalization are analyzed.
business valuation, accounting, financial analysis, digital transformation, data integration, financial sector, big data, analytical platforms, fair value, integrated reporting, digital assets, accounting policy, FSB
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