2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2024-10-4-1-23637FINANCEACCOUNTING FOR CRYPTOCURRENCIES AND DIGITAL ASSETSACCOUNTING FOR CRYPTOCURRENCIES AND DIGITAL ASSETSSemenovaNatalya A.SemenovaNatalya A.kalutskaya@bsuedu.ruGaidukovaGalina N.GaidukovaGalina N.sgn04@yandex.ruGlobinovaKristina D.GlobinovaKristina D.1557930@bsuedu.ru202410400

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.

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.

cryptocurrencydigital assetsaccountingfinancial reportingvaluationclassificationaccounting policycryptocurrencydigital assetsaccountingfinancial reportingvaluationclassificationaccounting policyСписок литературыFederal Law of July 31, 2020 No. 259-FZ “On Digital Financial Assets, Digital Currency and Amendments to Certain Legislative Acts of the Russian Federation, available at: http://publication.pravo.gov.ru/Document/View/0 001202007310056 (in Russian).Vaganova O.V., Bykanova N.I., Sorokin I.I., Kononykhin D.I. (2021), “Digital ruble: implementation prospects and ways of integration into the financial system of Russia”, Economics. Informatics, 48(3), 507-513, DOI: https://doi.org/10.52575/2687-0932-2021-48-3- 507-513 (in Russian).Vaganova O.V., Sidibe M., Pryadko E.A. (2022) “Research and analysis of central bank digital currencies (CBDC)”, Economics. Informatics, 49 (3), 536-545, DOI 10.52575/2687- 0932-2022-49-3-536-545, EDN YGYOBD, (in Russian).Vaganova O.V., Fliginskikh T.N., Konyshina L.A. (2021), “Modern approach to the study of digital transformation of the financial sector of the Russian Federation // Economic and humanitarian sciences”, 6(353), 37-49, DOI 10.33979/2073-7424-2021-353-6-37-49, EDN OCLEZG (in Russian).Grishaev S.P. (2024), “Evolution of legislation on objects of civil rights”, Reference and legal system “Garant”, 3, 37-40 (in Russian).Ilma I.R., Kulikova L.I. (2022), “Cryptocurrency as a new object of accounting, News of scientific achievements. Accounting, analysis and audit, 2, 4-9 (in Russian).Manaev A.A., Kublin I.M., Kucheryavenko S.A., Voronov A.A. (2023), “Information technologies as a tool for transforming the Russian and global economies: new operational, marketing and control capabilities”, Economics of sustainable development, 2 (54), 127-131, DOI 10.37124/20799136_2023_2_54_127, EDN OVUSVW (in Russian).Kalnitskaya I.V. (2023), “Problems of accounting of digital financial assets”, Current trends in economics and finance: Materials of the All-Russian scientific and practical conference, Omsk, December 04, 2023, Omsk: Omsk branch of the Federal State Budgetary Educational Institution of Higher Professional Education “Financial University under the Government of the Russian Federation”, 99-103 (in Russian).Matushevskaya E.A., Zaitseva A. I. (2024), “New types of accounting objects, their assessment and recognition in the digital environment”, Current issues of accounting and management in the information economy, 1, 72-88 (in Russian).Vaganova O.V., Gordya D.V, Sidibe Mahamadou S.M. [et al.] (2023), “Technological innovations in the global banking sector of the economy”, Bulletin of the South-West State University. Series: Economics. Sociology. Management, 13 (1), 23-34, DOI 10.21869/2223- 1552-2023-13-1-23-34, EDN RBKSUP (in Russian).