The Two Paths for Digital Assets

Iva Moneva ()
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Iva Moneva: Varna free University "Chernorizetc Hrabar"/ Department of Economics, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 60-64

Abstract: Digital assets are new and specific economic resources. In accounting, resources are assets, but they should be recognized as such, measuremented and controlled by the enterprise. One of the big problems in accounting is how to recognize these assets. Other problems are related to their measurement, report and disclosure in the financial statements. The main question concerns the understanding of what these objects of accounting are and hence how to regulate them normatively. At the moment, there are two ways – with their inclusion in the current general accounting framework and standards as an extension or addition to already existing assets, or define them as a new group of assets and the preparation of new standards.

Keywords: Digital assets; digital asset recognition (search for similar items in EconPapers)
Date: 2025
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