ACCOUNTING MECHANISMS FOR IMPROVING DEPRECIATION POLICY OF ENTERPRISES IN THE DIGITAL ECONOMY

This scientific article examines the issues of improving depreciation policy of enterprises in the context of the digital economy. Special attention is paid to the automation of depreciation accounting based on digital technologies and the assessment of the impact of depreciation methods on financial performance. The study identifies key problems in the formation of depreciation policy within accounting systems and proposes scientific and practical recommendations for their improvement. The article substantiates ways to enhance transparency and accuracy of depreciation accounting in the digital environment.