@article{Akbasheva2026accounting, author={Akbasheva, D.M. and Urusov, M.I. and Aybazov, A.M.}, title={Accounting and reporting in the digital economy: challenges in recognizing and valuing virtual assets (cryptoassets)}, journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT}, publisher={ITBO University}, year={2026}, pages={68-74}, volume={0}, issue={3}, }