Abstract
Digitalization of the investment process is a promising and modern trend, which led to the appearance of new objects of accounting, control and taxation. The market for digital assets is just emerging, so the research into legal and practical features of transactions with digital assets concluded using remote platforms, their advantages, risks and accounting problems is well-timed. The study presents the analysis of the modern legal framework for the investment process based on digital assets, identifies the problems and opportunities for conceptual apparatus development, theoretical, methodological foundations for accounting of digital assets of agents’ transactions. The authors developed a model of the subject-object structure of transactions with digital assets for accounting purposes and suggested a classification of digital assets and digital currency (crypto objects) in order to systematize accounting objects, economic agents and the subject of accounting itself, depending on the nature of business transactions. The researchers identified, formulated and then described differences in approaches to organization and keeping accounting records of crypto objects, and carried out a comprehensive critical analysis of the recommendations for accounting for crypto objects suggested by IFRS. The results of the study will help take into account the accounting aspects of investment transactions with digital assets. The study showed and formulated problematic issues of new accounting objects’ identification and their legal regulation, and proved the necessity to develop full methodological recommendations for accounting of each type of digital asset for both the holder and the issuer.
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Anikina, I.D., Isaeva, I.E. (2024). Investment Transactions with Crypto Objects: Accounting Problems as Part of International Financial Reporting Standards (Ifrs). In: Inshakova, A., Matytsin, D., Inshakova, E. (eds) Remote Investment Transactions in the Digital Age. Intelligent Systems Reference Library, vol 250. Springer, Cham. https://doi.org/10.1007/978-3-031-51536-1_19
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