Рroblems  of  Identifcation  and  Recognition  of  Digital  Financial  Assets  in  Accounting

The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”. The methodology of the research is based on the conten...

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Bibliographic Details
Main Author: I. М. Pozharitskaya
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2018-12-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/42
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