Identification of the Real Value of Digital Assets for Accounting Purposes

The study involves identifying approaches to estimating the real value of digital assets received by an enterprise, controlled by it, and accounted for at a particular cost. The main purpose of the study is to identify the parameters of estimating the value of the received asset from the type of operations (mining, barter). The study uses the method of description, which allowed to establish certain features of the accounting reflection of cryptocurrency in accounting depending on the type of transaction, recognition, and valuation of such an asset. The study analysed the main operations involving cryptocurrency. It is established that upon transactions with virtual currencies, cryptocurrency, digital assets, special attention should be paid to measuring the consumer value of certain goods (assets). Different approaches to the application of measuring the consumer value of assets are analysed. The possibilities of applying the main types of value are considered, it is established that none of them exhaustively covers the essence of measuring the consumer value of digital assets, virtual currency, and cryptocurrency. The introduction of a new type of value as attributive is proposed and substantiated. The main options for cryptocurrency valuation depending on transactions with such assets are disclosed and options for using a certain type of valuation are recommended. The study provides the calculation of the attributive value depending on certain types of operations. It is established that the proposed attributive value reflects a direct dependence on income and sales of the asset, the cost of such an asset, and its recognition for tax purposes. The study provides a real example of calculating and applying the attribute value of a Bitcoin Cash coin for reporting during the revaluation of an asset.