%0 Journal Article %T Accounting and reporting in the digital economy: challenges in recognizing and valuing virtual assets (cryptoassets) %A Akbasheva, D.M. %A Urusov, M.I. %A Aybazov, A.M. %K crypto assets, digital economy, accounting, financial statements, asset valuation, fair value, IFRS, RAS, stablecoins %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 6 %I ITBO University