%0 Journal Article %T The Prospect of Forming a Single Accounting Information Space in the Emerging Digital Economy %A Kovalev, A.. %K digital economy, accounting, balance sheet, internal sphere of economic activity, external sphere of economic activity, single space of accounting information, multidimensional accounting, cloud technologies. %J Auditor %D 2019 %N 5 %P 9 %I INFRA-M Academic Publishing LLC.