СТАНОВЛЕННЯ ТА ШЛЯХИ УДОСКОНАЛЕННЯ ОБЛІКУ КРИПТОВАЛЮТ

Abstract

UDC 657.01; JEL Classification: М41 The aim of the study is to cover the process of formation of accounting of crypto currencies and development of practically significant suggestions for its improvement. Methods of research : to achieve the goal in the work were used general scientific and special methods and techniques of research: theoretical generalization, analysis and synthesis; system and complex approach; abstractly logical. Research results : the result of scientific research is theoretical generalization and development of ways to improve accounting of crypto currencies. The appearance of new financial instruments became possible due to the spread of IT technologies and general computerization. These tools influence the financial systems of certain countries, the development of the economy, contribute to the emergence of new financial institutions and forms of interaction between people. Such financial innovation has become a crypto currency. Appearance of a new product on the market of innovative technologies has caused the appearance of a potential object of accounting - crypto currencies. Accounting, which forms complete and reliable information about the activity of the enterprise, can not stand aside from this object. Researches of points of view of scientists and accounting community gave us an opportunity to express our point of view on this issue and to offer variants of solving questions concerning organization of crypto currency accounting, in particular, its sale. Scientific novelty : lies in the comprehensive study of problems related to the accounting of crypto currency. It is proposed to introduce new sub-accounts that will make it possible to display crypto currency accounting in the absence of a regulatory framework on this issue . Practical significance lies in the fact that, in the absence of a regulatory framework for crypto currency accounting, the proposals will enable practitioners to improve their status of accounting.