Теоретичні та практичні аспекти ролі криптовалюти як елементу фінансових активів

Abstract

Основною метою статті є аналіз особливостей визначення, формування та руху криптовалюти як частини грошових коштів, що є елементом фінансових активів, визнання її як об’єкта обліку, обґрунтування подальшої облікової оцінки та впливу на результати діяльності. Задля досягнення поставленої мети нами були застосовані такі методи, як спостереження, порівняння, аналогія, групування та класифікація, абстрагування та конкретизація, аналіз та синтез, табличний метод. Інформаційною базою дослідження є наукові напрацювання вітчизняних та зарубіжних науковців і фахівців. Розглянуто сутність криптовалюти, як сучасної форми фінансових активів. Визначено та систематизовано можливості та переваги використання криптовалюти в різних країнах. Проаналізовано можливість віднесення криптовалюти до певного виду активів підприємств відповідно до МСФЗ та П(С)БО. Визначено проблеми обліку криптовалюти.

The main purpose of the article is to analyze the features of the definition, formation and movement of cryptocurrency as part of cash, which is an element of financial assets, its recognition as an object of accounting, justification for further accounting evaluation and impact on performance. In order to achieve this goal, we used such methods as observation, comparison, analogy, grouping and classification, abstraction and concretization, analysis and synthesis, tabular method. The information base of the research is the scientific achievements of domestic and foreign scientists and specialists. The essence of cryptocurrency as a modern form of financial assets is considered. The possibilities and advantages of using cryptocurrency in different countries are identified and systematized. The possibility of classifying cryptocurrency as a certain type of enterprise assets in accordance with IFRS and UAS is analyzed. Problems of cryptocurrency accounting have been identified. A separate study requires features and trends in the development of cryptocurrency as a modern element of financial assets of the enterprise, which undergo significant changes every year, and which should be subjected to scientific analysis to predict their future dynamics and development. The analysis of this study allowed us to highlight the main provisions regarding the study of the term cryptocurrency as an element of cash and its practical application in the activities of modern enterprises. It is proposed to use account 128 "Cryptoassets" to keep records of cryptocurrency. In order to carry out tax transactions where cryptocurrency is used, it is necessary to recognize cryptocurrencies as a means of payment, but this requires further research. After studying and summarizing the information, we can say that cryptocurrency is an asset of the enterprise and should be reflected in the financial statements; the value of cryptocurrency can be reliably estimated without taking into account its volatility, but using time space to fix its value; cryptocurrency can be exchanged for any asset, for which you can buy goods, work or services. Pay in the Internet environment for the goods; the liquidity of cryptocurrency is as high as that of cash and cash equivalents. But all this is possible with the recognition of cryptocurrency as a means of payment in our state. There is a range of significant aspects that need further research since accounting science and practice are not ready for the challenges of the crypto industry and current legislation is still is determined by the method of accounting for cryptocurrencies, instead of digital technologies and virtual markets continue to develop dynamically and be implemented in the practical activities of economic entities. Therefore, it is necessary to continue research and identify the main ways of taxation of cryptocurrency transactions in Ukraine.