Учет криптовалюты в Республике Беларусь

Афанасьева, Екатерина

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DC Field	Value	Language
dc.contributor.author	Афанасьева, Екатерина
dc.date.accessioned	2020-02-07T11:15:33Z
dc.date.available	2020-02-07T11:15:33Z
dc.date.issued	2019-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/24
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
Appears in Collections:	2.Articole

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