Categorizing digital assets into digital financial and non-financial ones

Abstract

Subject. This article deals with the issues related to digital assets. Objectives. The article aims to classify digital assets into financial and non-financial ones based on their essence. Methods. For the study, I used analysis, classification, and the inductive approach. Results. The article offers an original classification of digital assets. It defines the main features for classifying objects of civil rights as digital assets and notes that the current Russian legislation does not allow digital assets to be classified as digital financial assets, which in their essence are digital ones. Conclusions. The presented classification of digital assets can be used as a starting point for the development of a methodology for evaluating digital assets based on their classification, and can also be used to refine current legislation in order to more accurately define the term Digital Financial Assets.