Учет криптовалюты в Республике Беларусь

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/24

Title:	Учет криптовалюты в Республике Беларусь
Authors:	Афанасьева, Екатерина
Keywords:	digital economy cryptocurrency accounting evaluation
Issue Date:	Apr-2019
Publisher:	ASEM
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).
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.
URI:	http://irek.ase.md:80/xmlui/handle/1234567890/24
Appears in Collections:	2.Articole

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