Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency
Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency
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加密货币产生的无形资产的会计方法和方法基础
DOI：
10.32983/2222-0712-2021-2-225-235
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发表时间：
2021
期刊：
影响因子：
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通讯作者：
M. Sobakar
中科院分区：
文献类型：
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作者：
S. Labunska;T. Serikova;M. Sobakar
本文旨在评估加密货币在全球经济中的动态；研究其在商业活动中使用的前景和风险；提出在国内企业会计系统中确认、记录和评估加密货币的方法。文章考虑了国内企业使用加密货币的前景和风险，并确定了在企业开发数字资产的重要性。发展这种会计的紧迫性和在企业管理加密货币的必要性得到了证实。已经确定，各国对加密货币的态度和监管领域的发展水平有很大不同，因此国际法规既不规范这种资产的使用，也不对其进行核算。文章证实了加密货币符合企业资产确认标准，从而使企业会计系统识别加密货币成为必要和可能。作者证实了将加密货币归因于各种企业资产的选择。由于在立法一级缺乏对加密货币会计的监管，建议为加密货币会计程序制定准则，其中包括根据使用目的对加密货币进行分类的各种选择，即：将加密货币归类为无形企业资产，但区分流动和非流动资产以及货币和非货币资产。这些选项中的每一个都伴随着使用单独的账户以及记录加密货币的估值、使用和处置的顺序。由于加密货币的高波动性，有必要对其进行重新估值。建议对加密货币进行重估，通过重估(价值增减)和确定汇率差异的方式，确保对资产和企业的客观估值。
The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. The article considers the prospects and risks of using cryptocurrencies by domestic businesses and identifies the importance of developing digital assets at an enterprise. The urgency of developing such accounting and of the necessity to manage cryptocurrencies at an enterprise is substantiated. It is established that the attitude to cryptocurrency and the level of development of the regulatory field significantly vary from state to state, and thus international regulations govern neither the use of nor accounting for such assets. The article substantiates the compliance of cryptocurrency with the recognition criteria for enterprise assets, thus making it necessary and possible for an enterprise accounting system to recognize cryptocurrency. The authors substantiate the options for attributing cryptocurrency to various types of enterprise assets. Due to the lack of regulation of cryptocurrency accounting at the legislative level, guidelines are suggested for the cryptocurrency accounting process, which include options for classifying cryptocurrency depending on the purpose of its use, namely: classifying cryptocurrency as intangible enterprise assets, but distinguishing between current and non-current assets, and monetary and non-monetary ones. Each of these options is accompanied by the use of separate accounts and the order of recording the valuation, use and disposal of cryptocurrency. Necessity to revalue cryptocurrencies due to their high volatility is substantiated. It is suggested to conduct revaluation of cryptocurrency to ensure objective valuation of assets and that of the enterprise in the form of revaluation (increase/decrease in the value) and by determining exchange rate differences.