International Accounting, Journal Year: 2025, Volume and Issue: 28(4), P. 4 - 22
Published: April 15, 2025
Subject. This article discusses topical issues of concern the methodology accounting for digital financial assets and their recognition in statements. Objectives. The aims to develop a systems approach classification form monetary claims options accounting, taking into account peculiarities. Methods. For study, we used analysis, systematization, comparison, generalization. Results. substantiates presents proposals instruments accounting. It also provides guidance on practical application reporting claims, based basic provisions disclosing liabilities enshrined International Financial Reporting Standards. Accounting are considered both from investor issuer perspectives. Conclusions Relevance. concludes that it is necessary statements, which especially relevant real sector enterprises. results obtained can be by specialists departments treat various types assets, including claim form. useful representatives scientific community further discussion research other stakeholders correct assessment condition organization has such objects.
Language: Английский