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CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET
Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, 2021Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of
K. S. Khavrova, T. V. Korenitsyna
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Gostinichnoe delo (Hotel Business)
Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
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Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
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Taxation Issues for Digital Financial Assets
Social Science Computer Review, 2021The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax.
Viktor Shestak +2 more
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Digital financial assets in the investment portfolio system
Scientific Notes of Lviv University of Business and LawThe purpose of the article is to substantiate a procedure for assessing digital financial assets within an investment portfolio according to economic function, return, risk, liquidity, rebalancing and regulatory eligibility criteria. The methodological framework combines a structural and functional analysis of digital assets, comparative analysis of ...
Andrii Porokhnavets
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Introduction to Financial Digital Assets
The chapter provides a comprehensive overview of the evolving landscape of digital assets, setting the stage for a deeper exploration of their impact on the financial industry. This chapter begins by defining digital assets, encompassing cryptocurrencies like Bitcoin and Ethereum, tokenized securities, and non-fungible tokens (NFTs). It delves into theopenaire +1 more source
The Main Thing in the Law on Digital Financial Assets
Auditor, 2020Last summer, the Russian Parliament adopted Federal Law No. 259-FZ, which established the procedure for regulating relations that arise during the issuance, accounting and circulation of digital fi nancial assets, as well as during the circulation of digital currency in the Russian Federation.
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Digitization Strategies for Converting Financial Products into Financial Assets
Academic Frontiers Publishing Group在数字化浪潮推动下，金融产品向金融资产的转化成为金融市场发展的关键一环。本研究探讨了数字化对金融行业的影响，并深入分析了金融产品转化为金融资产的重要性、面临的风险及应对策略。通过优化产品设计、利用新技术、加强监管创新和法律完善等策略，可以构建一个健康、稳定、高效的金融市场，以应对转化过程中的挑战。本研究旨在为金融机构、监管者和投资者提供决策参考，推动金融市场的持续健康发展。
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Legal regime of digital financial assets and digital currencies
The textbook is devoted to the legal regime of digital financial assets and digital currencies, including the legal regulation of the functioning of digital platforms in which their turnover is carried out. From a legal point of view, digital financial assets and digital currencies fixed in accordance with Russian legislation are considered, as well asGul'nara Ruchkina +9 more
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Digital Financial Assets in the System of Debt Financial Instruments
Journal of Russian LawThe article deals with the issues related to the definition of the legal position of digital financial assets in the system of Russian debt financial instruments, taking into account international practice. The aim of the research is to determine the legal position of digital financial assets and the possibility of their inclusion in the system of debt
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ABOUT DIGITAL FINANCIAL ASSETS IN THE MODERN FINANCIAL SYSTEM
DIGITAL TRANSFORMATION IN THE ECONOMY OF THE TRANSPORT COMPLEXThe article examines the role of digital financial assets (DFAs) in the modern financial system, proposes a classification of DFAs based on their content, and outlines their advantages. The author draws attention to the fact that the successful implementation of digital financial services in business and payment transactions is impossible without ...
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