Digital Financial Assets: Problems of Recognition, Valuation and Legal Regulation in Accounting
The article reveals the author’s vision of the recognition, valuation and legal regulation of accounting of digital assets at company level. The economic nature of cryptocurrency is discussed through interpreting the functions of money: a measure of value, a means of circulation, a means payment...
| Main Authors: | , |
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| Format: | Article |
| Language: | Ukrainian |
| Published: |
National Academy of Statistics, Accounting and Audit
2021-11-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
| Subjects: | |
| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/225 |