00715naa#a2200193#i#450# EN\\bibl\113343 20260418013825.6 2782-4586 20260331b2026####ek#y0engy0150####ca RU Accounting and reporting in the digital economy: challenges in recognizing and valuing virtual assets (cryptoassets) Journal article Moscow ITBO University 2026 6 с. Journal article local Финансы. Банковское дело. Деньги и денежное обращение. 336 Akbasheva Diana Muhadinovna Urusov Marat Ilyasovich Aybazov Albert Magomedovich jomeam.ru