| Articolul precedent |
| Articolul urmator |
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| Căutarea după subiecte similare conform CZU |
| 657.422 (20) |
| Бухгалтерия. Бухгалтерский учет (941) |
 SM ISO690:2012САПЕГО, Инна, ЛАВРИНОВИЧ, Л.. Новый вид финансовых активов: понятие, сущность, классификация и учет. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 158-166. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.422 | ||||||
| JEL: M41 | ||||||
| Pag. 158-166 | ||||||
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Analyzed and systematized approaches to the economic nature, composition and classification of cryptocurrency; proposed the definition of cryptocurrency, clarified its composition, developed the author's classification of cryptocurrency. Methods of a systematic approach, analysis, synthesis, comparison, inference by analogy, special methods and methods of accounting were used. The study made it possible to develop a methodology for recording cryptocurrency in accounting, depending on how it was received, in order to properly organize accounting. |
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| Cuvinte-cheie криптовалюта, биткоин, финансовый актив, цифровая валюта, электронная наличность |
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