DOI: 10.18413/2409-1634-2024-10-4-1-2

ACCOUNTING FOR CRYPTOCURRENCIES AND DIGITAL ASSETS

Natalya A. Semenova
Galina N. Gaidukova
Kristina D. Globinova

This article discusses the issues of accounting for cryptocurrencies and digital assets. The features of cryptocurrency as an object of accounting, the main approaches to the classification and valuation of digital assets, as well as the specifics of their reflection in financial statements are analyzed. Special attention is paid to the difficulties faced by organizations when keeping records of cryptocurrencies and digital assets, and possible solutions are proposed. The article will be useful for accountants, financial specialists and anyone interested in accounting for new digital tools.

Keywords: cryptocurrency, digital assets, accounting, financial reporting, valuation, classification, accounting policy.

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Semenova N.A., Gaidukova G.N., Globinova K.D. “Accounting for cryptocurrencies and digital assets”, Research Result. Economic Research, 10(4), 128-138, DOI: 10.18413/2409-1634-2024-10-4-1-2

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