Determining the Fair Value of Digital Assets for Accounting Purposes

The conducted study is related to the definition of approaches to assessing the actual costs of digital assets received by an enterprise, controlled by it and accounted for at a particular value. The purpose of the study is to determine the parameters for estimating the value of the received asset f...

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Bibliographic Details
Main Authors: Andrii Makurin, Tetiana Tarasova
Format: Article
Language:English
Published: Mukachevo State University 2021-03-01
Series:Науковий вісник Мукачівського державного університету. Серія Економіка
Subjects:
Online Access:https://economics-msu.com.ua/en/journals/tom-8-1-2021/viznachennya-realnoyi-vartosti-tsifrovikh-aktiviv-dlya-tsiley-bukhgalterskogo-obliku