Uliana Blinova, Nadezhda Rozhkova, Darya Rozhkova
Financial university under the government of Russian Federation, Moscow, Russia; State university of management, Moscow, Russia
Cite: Blinova U., Rozhkova N., Rozhkova D. NFT (Non-Fungible Tokens) as an Object of Accounting. J. Digit. Art Humanit. 4(1), 3-9, (2023). https://doi.org/10.33847/2712-8148.4.1_1
Abstract. This paper presents arguments about a need to study a new phenomenon in cyberspace – non-fungible tokens (NFT) as an object of legal relations and an object of accounting. A brief essential characteristic of these objects is given; the market of their turnover, Russian legal norms and accounting standards were studied. The objects of accounting from the Russian Federal Law No. 402-FZ “On Accounting”, the criteria of referring to these objects in relation to NFT are considered. Afterward, we outlined the legal and accounting problems associated with the emergence of a new object and the ways for further research.
Keywords: assets, expenses, business transaction, digital assets, copyrights, intellectual property, cyberspace, digital product, token.
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Published online 26.06.2023