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The Two Paths for Digital Assets

Author(s): Iva Moneva
Subject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Digital assets; digital asset recognition
Summary/Abstract: Digital assets are new and specific economic resources. In accounting, resources are assets, but they should be recognized as such, measuremented and controlled by the enterprise. One of the big problems in accounting is how to recognize these assets. Other problems are related to their measurement, report and disclosure in the financial statements. The main question concerns theunderstanding of what these objects of accounting are and hence how to regulate them normatively.At the moment, there are two ways – with their inclusion in the current general accounting frameworkand standards as an extension or addition to already existing assets, or define them as a new group ofassets and the preparation of new standards.

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