Publication: Новый вид финансовых активов: понятие, сущность, классификация и учет.
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ASEM
Abstract
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САПЕГО, И.И., ЛАВРИНОВИЧ, Л.В. Новый вид финансовых активов: понятие, сущность, классификация и учет. 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. 158-166. ISBN 978-9975-127-67-7.
Analyzed and systematized approaches to the economic nature, composition and classification of cryptocurrency; proposed the definition of cryptocurrency, clarified its composition, developed the author's classification of cryptocurrency. Methods of a systematic approach, analysis, synthesis, comparison, inference by analogy, special methods and methods of accounting were used. The study made it possible to develop a methodology for recording cryptocurrency in accounting, depending on how it was received, in order to properly organize accounting.
Analyzed and systematized approaches to the economic nature, composition and classification of cryptocurrency; proposed the definition of cryptocurrency, clarified its composition, developed the author's classification of cryptocurrency. Methods of a systematic approach, analysis, synthesis, comparison, inference by analogy, special methods and methods of accounting were used. The study made it possible to develop a methodology for recording cryptocurrency in accounting, depending on how it was received, in order to properly organize accounting.
Keywords
криптовалюта, биткоин, финансовый актив, цифровая валюта, электронная наличность