СПЕЦИФИКА УЧЕТА ЦИФРОВЫХ АКТИВОВ: АКТУАЛЬНЫЕ ПРОБЛЕМЫ МЕТОДОЛОГИИ

Abstract

This paper examines the nature of the economic category of digital assets with regard to the specificity of reflecting this type of assets in the sphere of accountance. The author assesses the degree of development of the theory of digital assets being a new item of accountancy, summarizes the approaches to their classification presented in scholarly literature. Analyzing the practice of circulation of various digital assets in the digital economy space, the author points out those problems that are linked with their comprehension in the framework of the working accounting model, which is stipulated by imperfection of the statutory law regulating the status of digital assets in Russia, as well as by the absence of sufficient accounting practice. In accordance with the author’s position, the situation of growing distribution of hybrid forms of capital and application of non-financial criteria for the evaluation of effectivity of some economic actors’ business activities, have brought to a necessity to transform the concept of accounting and analyzing activities and developing updated accounting methods based on the principles of virtualization, integration and automation