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Abstract

In modern economic conditions, it is impossible for companies and enterprises to operate without accounting and financial reporting. Currently, enterprises in Kazakhstan carry out their activities under international financial reporting standards (IFRS). One of the main reasons for the transition to international standards is the entry of Kazakhstan's economy onto the international stage. The purpose of this study is to analyse the process of digitalisation of accounting and financial reporting in the context of globalisation of the economy, especially in the field of public administration.