Новый вид финансовых активов: понятие, сущность, классификация и учет.

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/39

Title:	Новый вид финансовых активов: понятие, сущность, классификация и учет.
Authors:	Сапего, Инна Лавринович, Лия
Keywords:	криптовалюта биткоин финансовый актив цифровая валюта электронная наличность
Issue Date:	Apr-2019
Publisher:	ASEM
Abstract:	Analyzed and systematized approaches to the economic nature, composition and classification of cryptocurrency; proposed the definition of cryptocurrency, clarified its composition, developed the author's classification of cryptocurrency. Methods of a systematic approach, analysis, synthesis, comparison, inference by analogy, special methods and methods of accounting were used. The study made it possible to develop a methodology for recording cryptocurrency in accounting, depending on how it was received, in order to properly organize accounting.
Description:	САПЕГО, И.И., ЛАВРИНОВИЧ, Л.В. Новый вид финансовых активов: понятие, сущность, классификация и учет. 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. 158-166. ISBN 978-9975-127-67-7.
URI:	http://irek.ase.md:80/xmlui/handle/1234567890/39
Appears in Collections:	2.Articole

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