Results 61 to 70 of about 39,797,114 (156)

Non-financial corporations' financial assets and liabilities [PDF]

, 2005
Non-financial corporations' financial assets have increased steadily due to growth in loans receivable. The growth rate of corporate borrowing (excl. shares) has increased.
Pylkkönen, Pertti
core  

Cryptocurrencies and Digital Assets in the Modern Legal and Financial System of Russia: Problems of Terminology and Classification

Мир новой экономики
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
doaj   +1 more source

Digital Financial Assets: Concept and Legal Nature

BRICS Law Journal
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
doaj   +1 more source

Tokenization of assets in the contemporary financial system. Determinants and potential implications [PDF]

Eastern Journal of European Studies
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
doaj   +1 more source

Taxation of financial assets in developing countries [PDF]

In developing countries, most financial assets in formal markets are deposits at financial institutions. This potentially important tax base could be taxed at a low administrative cost.
Chamley, Christophe
core  

Changes in households financial assets

, 2016
Changes in the attractiveness of each financial assets in terms of their portion in the overall financial assets of households, can be highly important for couple of reasons.
Temelkov, Zoran
core   +1 more source

Conceptualization of Crypto Asset As A Collateral Object In Indonesian Positive Law

Yurisdiksi: Jurnal Wacana Hukum dan Sains
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, Hanif Nur Widhiyanti, Stephanie Wilamarta   +2 more
doaj   +1 more source

Legal Issues in the Regulation of Accounting for Digital Financial Assets in Russia

Цифровое право
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
doaj   +1 more source

Challenges related to the financial reporting of intangible assets [PDF]

, 2014
Tutkielmassa perehdytään aineettoman pääoman taloudellisessa raportoinnissa ilmeneviin haasteisiin. Sen lisäksi pyritään selvittämään kuinka aineettoman pääoman taloudellista raportointia voitaisiin kehittää.The paper focuses on challenges related to the
Kåla, Joonatan
core   +1 more source

VIRTUAL ASSETS IN THE DIGITALIZATION ERA: ECONOMIC AND PRIVATE LEGAL ASPECTS

Baltic Journal of Economic Studies
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, Liudmyla Panova, Ernest Gramatskyy   +2 more
doaj   +1 more source