Russian Federation
Information security issues have become increasingly important for national security in recent years. Digital technologies have significantly improved the quality of life, numerous digital platforms have emerged that empower individuals and businesses, and technological sovereignty is being strengthened. However, these opportunities also carry threats. The current stage of development is characterized by the growing role of the information environment, necessitating consideration not only of how to use information but also how to reflect it in accounting. In a world where information is becoming the new currency, and its theft a new threat, it is essential to be able to assess losses. Based on the analysis, a definition of "information loss" has been proposed, which has led to a view on the need to improve legal regulation at all levels. This could help address the growing need to combat information theft, as well as foster information and legal culture and digital literacy. The article also analyzes the illegal dissemination of information in the Russian Federation for 2023-2024. The practical significance of this study lies in the possibility of developing uniform requirements in the information environment regarding information loss and its protection. The results of the study can be used by enterprises to develop a conceptual framework in the field of information security and the procedure for its reflection in accounting.
accounting, economics, information, digitalization, losses, damage, regulatory framework
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