Accounting Recognition and Classification of Digital and Virtual Assets of Enterprises in Ukraine
Анотація
The paper systematizes current regulatory and legal approaches across various jurisdictions, as well as theoretical and methodological recommendations proposed by scholars regarding the identification of different types of digital assets. It substantiates the hierarchical relationship among the concepts of "digital assets", "virtual assets" and "crypto-assets", which describe forms of digital value. The procedure for recognizing digital assets on the balance sheet is clarified. A three-tier classification of digital assets is proposed based on the following criteria: the mode of existence and circulation of digital value, the use of distributed ledger technology, and the mechanism for ensuring value stability. The study develops a sequence for accounting recognition of a digital asset as an intangible asset, a commodity, or a financial instrument, in compliance with accounting standards. It also justifies the classification of certain types of digital assets functionally similar to digital securities, which are recognized as financial instruments.
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