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The article is devoted to the problem of terminological uncertainty and the lack of a unified classification of cryptocurrencies and digital assets in modern Russian legislation. Despite the adoption of Federal Law from 31.07.2020 No.
A. V. Krupochkin, I. P. Khominich
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Digital Financial Assets: Concept and Legal Nature
Tokens and other digital technologies, in essence, can be considered neither property nor objects of civil law, nor are they inherently a part of civil rights per se. These technical solutions acquire a corresponding legal status only when they become an
L. Efimova, О. Sizemova, D. Chub
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Tokenization of assets in the contemporary financial system. Determinants and potential implications [PDF]
Tokenization is the digital representation of an existing physical or financial asset on a distributed ledger. It refers to the process of recording traditional assets, such as financial instruments, collateral portfolios, or real-world property using ...
Piotr Misztal
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Decentralization and Digital Infrastructures in the Financial Sector [PDF]
Despite the rapid evolution of financial services in recent years, many of the digital infrastructures that form the backbone of today’s financial sector are legacy systems revolving around a limited number of intermediaries.
BRENNECKE, Martin
core
Digital Financial Capability Scale
Financial digitization is an irreversible phenomenon. The objective of this study is to construct the Digital Financial Capability Scale (DFCS). Starting with the development of a definition, we created a multidimensional scale composed of digital ...
Taiane Keila Matheis +2 more
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Conceptualization of Crypto Asset As A Collateral Object In Indonesian Positive Law
The development of digital technology has given rise to crypto assets as a new form of digital wealth with economic value and can be legally traded in Indonesia, based on Bappebti regulations.
Firda Shafira +2 more
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THE LEGAL REGULATION OF DIGITAL FINANCIAL ASSETS
в статье анализируется правовое регулирование цифровых финансовых активов с учетом положений Федерального закона "О цифровых финансовых активах, цифровой валюте и о внесении изменений в отдельные законодательные акты Российской Федерации" от 31.07.2020 №
Бородинов Владислав Александрович
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Legal Issues in the Regulation of Accounting for Digital Financial Assets in Russia
The relevance of this study stems from the rapid development of the digital financial assets market in the Russian Federation against the backdrop of insufficiently developed accounting principles, which generates legal risks for market participants and ...
D. A. Nigmatzyanova
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VIRTUAL ASSETS IN THE DIGITALIZATION ERA: ECONOMIC AND PRIVATE LEGAL ASPECTS
Virtual assets have become an integral part of the modern digital economy. Their development and proliferation create new opportunities and challenges for economic and legal systems. At the same time, their proliferation raises several economic and legal
Vadym Tsiura +2 more
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Digitalization provides innovative tools and solutions that contribute to the sustainable development of the green economy. The authors reviewed scientific articles on the digitalization of financial instruments focused on “environmental, social and ...
К.А. Курбанова +2 more
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