Cryptographic Objects in the Accounting System
Анотація
The paper is dealing with the problem of cryptographic assets (cryptocurrency and other, non-cryptocurrency, assets) recognition as objects of accounting. The compliance of cryptographic objects with the attributes of the asset in accounting is proved. The issue the essence of cryptocurrency for the accounting purposes is raised: cash, cash equivalents, currency, commodities, stocks, financial investments or intangible assets. The necessity of legislative regulation of digital economics and its adjustment by accounting standards is actuated. The assumption about the problem of the universal approach application to displaying cryptoassets in the accounting system in view of their diversity and the distinction of the performed is made.
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
Economic and Legal Policy of the State in the Field of Digital Economy
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development
Introduction of NSFR Ratio in the Activities of Commercial Banks in Ukraine
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development
Legitimization of income of clients as a factor of financial stability of banks
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development
THE PUBLIC GOVERNMENT SYSTEM TRANSFORMATION IN THE DIGITAL ERA
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development
Ensuring transparency and publicity of local budgets in Ukraine in the face of new challenges
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development
THE FACTORS OF COMPETITIVE ENVIRONMENT IN BANKING SECTOR OF UKRAINE: REGIONAL ASPECT
Схоже за: Digital Transformation in Financial Services · Economic Issues in Ukraine · Business and Economic Development