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Financial Reporting for E-Commerce and Digital Trade Platforms

Financial Reporting for E-Commerce and Digital Trade Platforms
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Author(s): Vesel Usaj (University “Ukshin Hoti” Prizren, Kosovo)and Kushtrim Gashi (University “Ukshin Hoti” Prizren, Kosovo)
Copyright: 2025
Pages: 22
Source title: Aligning Financial Reporting Standards With Global Trade Needs
Source Author(s)/Editor(s): Luan Vardari (University "Ukshin Hoti" Prizren, Kosovo)and Isuf Qabrati (University “Ukshin Hoti” Prizren, Kosovo)
DOI: 10.4018/979-8-3373-0887-6.ch004

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Abstract

This chapter investigates the changes e-commerce has brought about in financial reporting, considering challenges that new technology and digital business models present. It examines how big data, blockchain, and artificial intelligence enhance the accuracy, transparency, and compliance of financial reporting. E-commerce industries require new financial frameworks that deal with issues such as valuation, continuous processing of data, and regulatory complications, as shown through peer-reviewed research, industry reports, and case studies. AI enables real-time analytics to make decisions, while blockchain ensures secure, immutable transactions. Case studies of multinational e-commerce companies illustrate the need for standardization of financial reporting. Recommendations in the chapter on IFRS changes with inclusions of blockchain, real-time reporting, and AI-driven analytics for secure financial management are made. Future Research Directions: Ethics frameworks for financial operations in digital economies, regional technological adaptations, and ESG indicators in reporting.

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