TRANSFORMATION OF ACCOUNTING FOR FINANCIAL INSTRUMENTS IN THE DIGITAL ECONOMY Authors V. Farion https://orcid.org/0000-0001-9994-3073 DOI: https://doi.org/10.32702/2307-2105.2026.5.225 Downloads pdf (Українська) Published 2026-05-26 Issue No. 5 (2026): Efektyvna ekonomika Section Статті