Results 21 to 30 of about 41,601,650 (293)
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
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The Information System of Digital Financial Assets: Structure and Functions [PDF]
The article provides definitions of digital financial assets (DFA), provides examples of classifications of digital assets proposed in various sources.
I. K. Zarov
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Digital financial assets and digital currency: legal nature and legal regulation of turnover [PDF]
In the past few years digital financial assets and digital currency have been getting more popularity among the tools of digital economy. Due to the demand for turnover of digital financial assets and digital currency, as well as the formation of an ...
Bashilov Boris +2 more
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Digital Assets in the Eyes of Generation Z: Perceptions, Outlooks, Concerns
The recent decade saw an explosion of digital assets and digitalisation of financial services. The present contribution poses several research questions incorporated into a survey questionnaire and grouped into two categories: (1) associations with ...
Król, Karol +3 more
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Accounting for Digital Financial Assets [PDF]
This article discusses the theoretical issues of accounting for digital financial assets.
Курбанов, З. (Зият) +1 more
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Accounting For Digital Assets [PDF]
Recent years have seen developments in distributed ledger technologies, such as blockchain, that have led to significant growth in the number and type of digital assets available.
Jackson, Andrew ; https://orcid.org/
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Prospects for the development of digital financial assets
Actuality of the research topic: development and implementation of technological innovations related to digital financial assets will improve the efficiency of banking products and services, and will contribute to the economic growth of any state, providing faster payments, the ability to process and store a large amount of data, the ability to manage ...
Vladimir Gerasenko, Diana Milos
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Digital financial assets in modern financial market: Systematization of experience and trends in Russia [PDF]
Introduction. In the context of the financial sector’s rapid digitalization, the study of new asset classes, in particular digital financial assets (DFA), which demonstrate significant potential for transforming traditional financial markets, is ...
Manakhova, Irina Viktorovna +1 more
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Alternative Assets and Cryptocurrencies
Alternative assets, defined by their low correlation with classical financial assets, have become an important investment vehicle in times of negative interest rates and in the aftermath of the global economic and financial crisis.
Hafner, Christian M. +1 more
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Digital technologies in investment activities
The issues of development of digital financial technologies in the Russian Federation (hereinafter referred to as RF, Russia) are investigated. The article considers foreign and domestic experience of using digital technologies in financial and ...
V. V. Prokhorov, I. P. Rozhnov
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