Рroblems of Identifcation and Recognition of Digital Financial Assets in Accounting [PDF]
, 2018 The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”.
I. М. Pozharitskaya
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Finance and SocietyWe examine the implications of tokenization for the transformation of things into financial assets. Framed as the ‘democratization’ of financial investment by its advocates, tokenization is a process whereby asset ownership is fractionalized and ...
Anetta Proskurovska, Kean Birch
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Similarities and differences in the issuance of securities and digital assets: The issue of legal responsibility of legal responsibility of the issuer [PDF]
Glasnik Advokatske komore Vojvodine, 2023 The evolution of the financial market has given rise to new instruments of trade - digital assets. Considering the diversity and inhomogeneity of digital assets, the author analysed the legal position of digital tokens compared to that of securities ...
Sovilj Ranko P.
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THE LEGAL REGULATION OF DIGITAL FINANCIAL ASSETS
, 2020 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 CHALLENGES OF DIGITAL ASSETS – NORMATIVE FRAMEWORKS AND DEVELOPMENT PERSPECTIVES
PravoDigital assets have become a significant and indispensable part of the modern financial system and have brought innovations in the areas of payments, investments, and financial intermediation.
Milan Jevtić
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The Impact of Returns and Influence of Crypto Assets on Different Asset Classes [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The inception of financial digital assets has attracted young, innovative and tech savvy entrepreneurs, which created the foundation for a new breed of investors. The participants of this ecosystem went through some paradigm shifts till they captured the
Andrei-Dragos Popescu +1 more
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Financial Repression, Bank Deposits, Real Assets and Black Money [PDF]
Consider real assets and bank deposits. If returns on deposits improve due to reduction in financial repression, then investment in real assets can fall.
Gurbachan Singh
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, 2022 Scale of financial assets and ratio of financial assets to total assets of non-financial listed companies.
XuDong Chen (13113380) +2 more
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Is the effect of a health crisis symmetric for physical and digital financial assets? An assessment of gold and bitcoin during the pandemic. [PDF]
PLoS One, 2023 Badshah W, Musah M, Khan AUI.
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Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof +2 more
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