ПРОБЛЕМЫ ИДЕНТИФИКАЦИИ И УЧЕТА ЦИФРОВЫХ АКТИВОВ В СОСТАВЕ ОСНОВНЫХ СРЕДСТВ ПРЕДПРИЯТИЯ
Abstract
The article examines the problems of identification and accounting of digital assets as part of enterprise fixed assets. The criteria for classification of fixed assets with digital components are analyzed. The application of NAS No. 5 "Fixed Assets" and NAS No. 7 "Intangible Assets" requirements to digital assets is studied. Based on international experience, recommendations for improving the methodology of digital assets accounting have been developed.
Fields of Study & Subjects
Accounting Theory and Financial Reporting
Accounting and Financial Management
Agricultural and Financial Auditing
Publication details
- Journal / source
- Iqtisodiy taraqqiyot va tahlil
- Volume
- 4
- Issue
- 1
- Pages
- 294–305
- Publication date
- 30 January 2026