UDC 005

FEATURES OF THE APPLICATION OF ELECTRONIC SIGNATURES IN THE PROVISION OF SERVICES ON ACCOUNTING

Xametova Alla Rashidovna1, Titeva Tatiana Vladimirovna2
1The Ministry of Agriculture of the Russian Federation "Orenburg State Agrarian University", candidate of economic sciences, Associate Professor of Accounting and Auditing
2The Ministry of Agriculture of the Russian Federation "Orenburg State Agrarian University", student of economic department

Abstract
This article examines the characteristics of the use of electronic signatures in the services of accounting outsourcing in cooperative organizations in the implementation of settlement operations and recommendations to adapt the general federal standards in this category to specific sectors.

Article reference:
Features of the application of electronic signatures in the provision of services on accounting // Economics and innovations management. 2015. № 11 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/11/9975

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