Економічна сутність криптовалюти як методологічна передумова відображення її в бухгалтерському обліку

Abstract

У статті представлені наукові позиції щодо облікового та економічного позиціонування криптовалют в Україні, узагальнено існуючі здобутки вітчизняних та зарубіжних дослідників щодо дефініції поняття «криптовалюта», розмежовано поняття «криптовалюта», «гроші» та «електронні гроші». За результатами проведеного дослідження запропоновано уточнене визначення поняття «криптовалюта», з метою раціональної побудови системи обліку визначено класифікаційні ознаки криптовалют і виокремлені їх особливості The emergence of this type of asset as «cryptocurrency» can be considered one of the innovations of recent years, which attracts the attention of both practitioners and scientists. However, it should be noted that the official acquisition (manufacture) and use of cryptocurrency as an object of accounting remains legally unregulated. In addition, research focuses on the technical aspects of cryptocurrency, such as mining and its use, which does not fully explore its economic essence as an object of accounting. Accounting science and practice were not ready for the challenges of the crypto industry. To date, there is no clear method of cryptocurrency accounting at the legislative level. However, digital technologies and virtual markets continue to develop dynamically, and their developments – to be implemented in the practice of business entities. The purpose of the study is to analyze such an economic phenomenon as cryptocurrency and the formation of appropriate methodological approaches to its accounting, which requires the identification of the object, the study of methods of its evaluation. Methods: analysis, comparison. The article examines the economic essence of the concept of «cryptocurrency», presents various scientific positions on accounting and economic positioning of cryptocurrencies in Ukraine, summarizes the existing achievements of domestic and foreign researchers on the interpretation of cryptocurrencies, distinguishes between «cryptocurrencies», «money» and «electronic money». As a result of the study, it was proved that on a number of grounds cryptocurrencies do not meet the definition of «money». Using a functional approach to the interpretation of cryptocurrency as an object of accounting and methods of comparison and analogy, the order of its reflection as a kind of financial instruments is substantiated. In addition, in order to rationally build an accounting system, a classification of cryptocurrencies was proposed. The results of the study will provide an opportunity to determine the valuation of cryptocurrency, the order of reflection of information about it on the accounts and generalization in the reporting forms.