The paper is devoted to modeling the subject field of academic discipline basing on the case of accounting. It is shown that interdisciplinary approach, interpretative and critical studies, constructivist paradigm are now popular in accounting studies. In addition to traditional financial and organizational aspects, accounting, in the new interdisciplinary framework, is also studied as a socio-economic institution.
There are many new technologies in the global market in the digital transformation era. The society entered the era of cryptocurrencies as a result of the digital technologies improvement. There are a lot of gaps in the legislation related to its legalization, including income and expense transactions in accounting and tax accounting with the emergence of cryptocurrency. The article addresses the legal status of cryptocurrencies abroad. The issue of the essence of cryptocurrencies is analyzed from an economic point of view, as well as from the point of view of international and Russian accounting standards in terms of cryptocurrency accounting. The authors propose the use of two new accounting accounts in the Russian chart of accounts, as well as a chart of accounting entries for cryptocurrency accounting.
The article is written in English.