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In the context of the active development of the digital economy, the accounting of crypto-assets is becoming the subject of close attention from both accounting practitioners and regulators. This article focuses on a systematic analysis of the issues related to the recognition, valuation, and disclosure of information about virtual assets in Russian and international practices. Based on current research and regulatory observations, the article demonstrates the widespread involvement of individuals and businesses in crypto-operations, which makes the corresponding balance sheet items tangible and requires clear reflection. A comparative analysis of IFRS and national regulation approaches has been carried out, showing why the lack of a single standard leads to a wide range of methods used (from applying IAS 38 to qualifying as financial instruments) and to inconsistent disclosures. The key methodological challenges are considered: the choice of fair value in conditions of different liquidity and discrepancies in quotes between the platforms; the problems of verification of the reserves of stablecoins; the accounting for the risks of loss and theft; the accounting for mining and the recognition of income. Separately, the consequences of legal uncertainty for internal control and audit are analyzed. In conclusion, practical recommendations are proposed on the formation of accounting policies, price confirmation regulations and disclosures (including classification criteria, the procedure for determining the main market, sensitivity tests and liquidity stress tests), and the need to develop unified guidelines for improving transparency and comparability of reporting is substantiated.
crypto assets, digital economy, accounting, financial statements, asset valuation, fair value, IFRS, RAS, stablecoins
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