IMPROVEMENT OF APPROACHES TO REFLECTION OF CRYPTOCURRENCIES (TOKENS) IN ACCOUNTING AND REPORTING OF ORGANIZATIONS OF THE REPUBLIC OF BELARUS
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Abstract
A sub-account system for organizing the analytical accounting of cryptocurrency (tokens) and its’ depreciation is proposed; it is recommended that the depreciation method be applied only to cryptocurrencies (tokens) originally recognized as goods and (or) finished products. A register for cryptocurrency depreciation (tokens) has been developed. With respect to cryptocurrencies (tokens) it is scientifically justified to apply identified and reflected in accounting as financial investments, a fair value accounting model, the change of which is reflected in the profit or loss of the reporting period. A form for the report on the movement of cryptocurrency (tokens) has been developed. It is recommended to reflect information on cryptocurrencies (tokens) owned by organization in aggregated form in the developed form of report on the movement of cryptocurrencies (tokens) as part of the notes to the annual accounting (financial) statements.
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References
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Об утверждении Национального стандарта бухгалтерского учета и отчетности «Цифровые знаки (токены)» и внесении дополнений и изменений в некоторые постановления Министерства финансов Республики Беларусь» [Электронный ресурс] : постановление М-ва финансов Респ. Беларусь от 6 марта 2018 г. № 16. – Режим доступа: http://minfin.gov.by/upload/accounting/acts/postmf_060318_16.pdf. – Дата доступа: 17.03.2019.
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