DIGITAL RUBLE IN FINANCIAL STATEMENTS
Rubrics: FINANCE
Authors:
1.
OOO «Gruppa kompaniy “DEKART”»
(General Accountant)
from 01.01.2015 until now
Moscow, Russian Federation
from 01.01.2015 until now
Moscow, Russian Federation
Type:
Article
Pages:
from 50
to 55
Status:
Published
Received:
25.09.2023
Accepted:
04.04.2024
Published:
05.04.2024
Subject area:
UDK 657 Бухгалтерия. Счетоводство
UDK 33 Экономика. Экономические науки
UDK 33 Экономика. Экономические науки
Language:
Russian
Keywords:
digital ruble; digital ruble account; financial statements; Statement of cash flows.
Abstract (English):
In 2023, the circulation of the digital ruble began in Russia. The article analyzes the physical and economic nature of the digital ruble, and also provides the author's methodology for reflecting such an asset in the financial statements. In particular, in the balance sheet, in the statement of financial results and in the statement of cash flows.
In 2023, the circulation of the digital ruble began in Russia. The article analyzes the physical and economic nature of the digital ruble, and also provides the author's methodology for reflecting such an asset in the financial statements. In particular, in the balance sheet, in the statement of financial results and in the statement of cash flows.
Keywords:
digital ruble; digital ruble account; financial statements; Statement of cash flows.
digital ruble; digital ruble account; financial statements; Statement of cash flows.
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