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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 |
Files in This Item:
File | Description | Size | Format | |
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Sapego_I_Lavrinovici_L_ conf_con_05.04.19.pdf | 495.27 kB | Adobe PDF | View/Open |
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