TY JOUR TI The Prospect of Forming a Single Accounting Information Space in the Emerging Digital Economy KW digital economy KW accounting KW balance sheet KW internal sphere of economic activity KW external sphere of economic activity KW single space of accounting information KW multidimensional accounting KW cloud technologies. JO Auditor AU Kovalev, A.. PY 2019 IS 5 PB INFRA-M Academic Publishing LLC.