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Учет криптовалюты в Республике Беларусь

Show simple item record Афанасьева, Екатерина 2020-02-07T11:15:33Z 2020-02-07T11:15:33Z 2019-04
dc.description АФАНАСЬЕВА, Екатерина Юрьевна. Учет криптовалюты в Республике Беларусь. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 47-52. ISBN 978-9975-127-67-7. en_US
dc.description.abstract The author considers the economic nature and signs of cryptocurrency as a new object of accounting. The article examines the peculiarities of recognition of digital marks in accordance with international financial reporting standards and the laws of the Republic of Belarus. The current procedure for evaluating cryptocurrency and compiling primary documents on the requirements of the standards of the Republic of Belarus is presented. Describes the method of accounting for digital marks in the acquisition (creation), impairment and disposal (derecognition) in accordance with the national standard. CZU: 657.422.1(476). en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject digital economy en_US
dc.subject cryptocurrency en_US
dc.subject accounting, evaluation en_US
dc.title Учет криптовалюты в Республике Беларусь en_US
dc.type Article en_US

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