Research of interferential factors of accounting and evaluation of cryptocurrency in the practical business model of a company
2020; University San Gregorio de Portoviejo; Volume: 1; Issue: 41 Linguagem: Inglês
10.36097/rsan.v1i41.1514.g858
ISSN2528-7907
AutoresLyudmila I. Petrova, Sergey A. Nikiforov, Elena Klochko, Ekaterina V. Litti, О. В. Степанова, Maxim V. Protasov,
Tópico(s)Economic and Technological Developments in Russia
ResumoCryptocurrency is a modern phenomenon of the digital economy, which is gradually becoming part of the business processes of companies of various profiles and economic sectors. The presence of unsettled issues at the legislative level of jurisdictions, as well as the ambiguity of approaches to the classification and assessment of cryptocurrency in financial reporting, gives rise to discussions of both practical and scientific nature. For trade organizations, the need to resolve this issue is evident, since already now businesses are considering the possibility of accepting payment for goods with some types of cryptocurrencies, as well as using cryptocurrencies to pay for the resources the company needs.
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