Що до бухгалтерського обліку цифрових активів (токенів)

Abstract

The rapid development of information technology, blockade technology and the gradual involve­ment of tokens in the civilian circulation confirms the urgent need for their legalization in Ukraine, so sooner or later there will be a need to organize their accounting, since they are the object of property rights in their economic essence, therefore the relevant specialists should determine in advance the procedure fo r the formation in the accounting of information about digital signs (tokens) and obligations that arise when placing their own tokens before owners of this current enes, in organizations. Currently, insufficient attention is paid to developing the methodology of accounting for digital tokens (tokens) in Ukraine. This article attempts to fill this gap, based on the existing system of accounting in the state.