中文 设为首页 加入收藏
ISSN Print:2169-6020
ISSN Online:2169-6039
Email:emj@ivypub.org
Website: http://www.ivypub.org/emj
+ Home
+ Aims and Scopes
+ Editorial Board
+ Author Guidlines
+ Review Steps
+ FAQ
+ Archive
+ Latest Articles
+ Call for Editors
+ Call for Reviewers
+ Contact Us
Research on the Characteristics and Accounting Recognition of Digital Assets
Full Text(PDF, 1334KB)
Author: Yuchen Xia
Abstract: In the period of digital economy, the traditional accounting mode has been unable to effectively value digital products, and the rapid development of emerging industries has posed a challenge to the current digital asset recognition work. This paper analyzes the characteristics of digital assets, analyzes the form of digital asset recognition around the recognition mode and other aspects, highlights the importance of digital assets to the accounting work of enterprises, and facilitates the formulation of relevant accounting standards combined with the characteristics of digital assets, and provides the basis for accounting recognition.
Keywords: Digital Assets, Accounting Recognition, Recognition Model
References:[1] 王乐.企业自创数字资产的确认与计量方法研究[J].企业改革与管理,2020,(08):6-8.[2] 尤瑶.基于区块链的数字化资产复杂交易的溯源方法研究[D].山东大学,2019.
Privacy Policy | Copyright © 2011-2024 Ivy Publisher. All Rights Reserved.
Contact: customer@ivypub.org