Problems of Reflecting Transactions with Digital Assets in Accounting

Andrii Makurin

Keywords: cryptocurrency accounting, business transactions, mining, blockchain, digital economic.

DOI: https://doi.org/10.52566/msu-econ.7(2).2020.87-95

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Determining the Fair Value of Digital Assets for Accounting Purposes

Andrii Makurin, Tetiana Tarasova

Keywords: accounting object, digital currencies, identification, cryptocurrency accounting, attribute value, fair value.

DOI: https://doi.org/10.52566/msu-econ.8(1).2021.9-17

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