Natal'ya G. TRAPEZNIKOVAInstitute of Management, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation nata–trapeznikova@yandex.ru ORCID id: not available
Subject. This article discusses topical issues of concern of the methodology of accounting for digital financial assets and their recognition in financial statements. Objectives. The article aims to develop a systems approach to the classification of digital financial assets in the form of monetary claims and options for their recognition in accounting, taking into account their peculiarities. Methods. For the study, we used analysis, systematization, comparison, and generalization. Results. The article substantiates and presents proposals for digital financial instruments accounting. It also provides guidance on the practical application of options for accounting and reporting digital financial assets in the form of monetary claims, based on the basic provisions of the methodology for accounting for and disclosing financial assets and liabilities enshrined in the International Financial Reporting Standards. Accounting options are considered both from the investor and the issuer perspectives. Conclusions and Relevance. The article concludes that it is necessary to develop a methodology for accounting and recognition of digital financial instruments in financial statements, which is especially relevant for the real sector enterprises. The results obtained can be used by specialists of accounting departments to treat various types of digital financial assets, including the monetary claim form. The results can be useful to representatives of the scientific community for further discussion research and other stakeholders for the correct assessment of the financial condition of the organization that has such objects.
Keywords: digital financial assets, digital financial assets for monetary claims, derivative financial instruments, debt instruments, structured bonds
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