The substantive aspects of regulatory regulation of the organization and accounting of transactions related to the availability and movement of electronic money and digital currencies are revealed. A detailed analysis of the provisions and requirements of regulatory legal and legislative acts that can and should be used by economic entities when conducting accounting work with the category of values under consideration is being presented. It is proved that in conditions of considerable legal uncertainty, the leading role in the system of regulatory regulation of accounting for transactions with electronic money and virtual assets should be assigned to the standards of the economic entity itself – accounting policy for accounting purposes and its appendices.
electronic money, digital currencies, accounting, federal accounting standards (regulations), accounting policy
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