TY  JOUR
TI  Accounting and reporting in the digital economy: challenges in recognizing and valuing virtual assets (cryptoassets)
KW  crypto assets
KW  digital economy
KW  accounting
KW  financial statements
KW  asset valuation
KW  fair value
KW  IFRS
KW  RAS
KW  stablecoins
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Akbasheva, D.M.
AU  Urusov, M.I.
AU  Aybazov, A.M.
PY  2026
IS  0
PB  ITBO University