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Article

Криптовалюта как феномен платежа в современной цифровой экономике

Астраханцева И. А., Кутузова А. С., Астраханцев Р. Г.

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.