THE CONCEPT OF DIGITAL ASSETS AND FEATURES OF ACCOUNTING

Authors

  • Serikbaeva Saule Gabitovna Candidate of Economic Sciences, associate professor, Kazakh National Research Agrarian University, Kazakhstan, Almaty
  • Amankeldy Aigul Ashirbekyzy Master of Economic Sciences, senior lecturer, Kazakh National Research Agrarian University, Kazakhstan, Almaty

Keywords:

Evaluation, Safety, Classification, Registration, Storage and transfer, Reporting, digitalization

Abstract

Digital assets have become an integral part of modern business, and their accounting and auditing are key issues for effective financial management of the company. This article discusses the concept of digital assets and their features in accounting and auditing.

The main problems of accounting for digital assets are related to their valuation, classification and depreciation. It is also important to consider the costs of developing and maintaining digital assets. During the audit, it is necessary to check the correctness of accounting and the availability of appropriate documentation.

Accounting and auditing of digital assets are complex tasks that require specialized knowledge and experience. However, proper accounting and auditing of digital assets can significantly improve the efficiency of a company's financial management and protect it from possible risks and threats.

Published

2023-05-08

How to Cite

Serikbaeva Saule Gabitovna, & Amankeldy Aigul Ashirbekyzy. (2023). THE CONCEPT OF DIGITAL ASSETS AND FEATURES OF ACCOUNTING. Interdisciplinary Science Studies, (2). Retrieved from https://ojs.publisher.agency/index.php/ISS/article/view/1423

Issue

No. 2 (2023): Interdisciplinary Science Studies

Section

Economic Sciences