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Учет криптовалюты в Республике Беларусь

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cris.sourceIdoai:irek.ase.md:1234567890/24
dc.creatorАфанасьева, Екатерина
dc.date2020-02-07T11:15:33Z
dc.date2020-02-07T11:15:33Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:57:02Z
dc.date.available2023-11-13T20:57:02Z
dc.descriptionАФАНАСЬЕВА, Екатерина Юрьевна. Учет криптовалюты в Республике 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. 47-52. ISBN 978-9975-127-67-7.
dc.descriptionThe author considers the economic nature and signs of cryptocurrency as a new object of accounting. The article examines the peculiarities of recognition of digital marks in accordance with international financial reporting standards and the laws of the Republic of Belarus. The current procedure for evaluating cryptocurrency and compiling primary documents on the requirements of the standards of the Republic of Belarus is presented. Describes the method of accounting for digital marks in the acquisition (creation), impairment and disposal (derecognition) in accordance with the national standard. CZU: 657.422.1(476).
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/24
dc.identifier.urihttps://cris.ase.md/handle/123456789/5260
dc.languageother
dc.publisherASEM
dc.subjectdigital economy
dc.subjectcryptocurrency
dc.subjectaccounting evaluation
dc.titleУчет криптовалюты в Республике Беларусь
dc.typeArticle
dspace.entity.typePublication
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