Актив, деньги или товар: как трактовка природы криптовалюты влияет на бухгалтерский выбор?

Volkova O. N., Волкова А. Н.

The accounting choice depends on understanding the nature of specific accounting objects.
Recently, the new phenomenon becomes a visible part of the financial markets. These are the
cryptocurrency (Bitcoin, especially) and blockchain projects. Since 2020, they have begun to attract the
attention of not only individual participants, but also institutional investors. The emergence of this kind of
assets and liabilities leads to the need to develop ways to reflect them in accounting and reporting, as well
as taxation. The paper examines the arguments for and against the recognition of cryptocurrencies as a
commodity, currency (money), property (assets, including financial assets).

Keywords: финансовые рынки, деньги, financial market, money, биткоин, блокчейн, cryptocurrency, криптовалюта, blockchain, bitcoin

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Пятый международный экономический симпозиум — 2021. Материалы международных научных конференций 14–17 апреля 2021 г.

СПб.: Скифия-принт, 2021.