Th e article deals with the trends of activation of information exchange between economic entities and the formation of centralized information systems of economic information. Th ese trends will lead to the formation of a single space of accounting information and reformatting the existing accounting model. The Novosibirsk State University of Economics and Management has developed a model of double-entry multidimensional structure. Th is model, among other properties, demonstrates the ability to register transactions in a single space of accounting information, which provides a methodological basis for its formation.
digital economy, accounting, balance sheet, internal sphere of economic activity, external sphere of economic activity, single space of accounting information, multidimensional accounting, cloud technologies.
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