Publication: Криптовалюта: признание в учете и отчетности организаций Республики Беларусь
Date
Authors
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Publisher
ASEM
Abstract
Description
МАЛЕЙ, Елена Борисовна, МИХНЕВИЧ, Елена Валентиновна. Криптовалюта: признание в учете и отчетности организаций Республики Беларусь. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 53-62. ISBN 978-9975-127-67-7.
In article the approaches to recognition of cryptocurrency as objects of accounting are scientifically grounded, features of reflection of tokens and accounting and financial reporting of organizations Of the Republic of Belarus are considered and recommendations on preparation of the report are offered About the movement of cryptocurrency (tokens) as part of the reporting notes. CZU: 657.422.1(476) ; JEL: M 41.
In article the approaches to recognition of cryptocurrency as objects of accounting are scientifically grounded, features of reflection of tokens and accounting and financial reporting of organizations Of the Republic of Belarus are considered and recommendations on preparation of the report are offered About the movement of cryptocurrency (tokens) as part of the reporting notes. CZU: 657.422.1(476) ; JEL: M 41.
Keywords
cryptocurrency, token, financial statements, digital economy