dc.contributor.author |
Сапего, Инна
|
|
dc.contributor.author |
Лавринович, Лия
|
|
dc.date.accessioned |
2020-02-10T13:28:05Z |
|
dc.date.available |
2020-02-10T13:28:05Z |
|
dc.date.issued |
2019-04 |
|
dc.identifier.uri |
http://irek.ase.md:80/xmlui/handle/1234567890/39 |
|
dc.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. |
en_US |
dc.description.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. |
en_US |
dc.language.iso |
other |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
криптовалюта |
en_US |
dc.subject |
биткоин |
en_US |
dc.subject |
финансовый актив |
en_US |
dc.subject |
цифровая валюта |
en_US |
dc.subject |
электронная наличность |
en_US |
dc.title |
Новый вид финансовых активов: понятие, сущность, классификация и учет. |
en_US |
dc.type |
Article |
en_US |