Accounting reflection of transactions with the digital ruble

Federal Laws No. 339-FZ "On Amendments to Parts One, Two and Three of the Civil Code of the Russian Federation" and No. 340-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the Introduction of the digital Ruble" introduced the digital ruble and established rules for its circulation and use on July 24, 2023. Thus, the Bank of Russia adopted Regulation No. 820-P dated August 3, 2023 "On the Digital Ruble Platform". The legislation of the Russian Federation regulating the digital ruble entered into force on August 1, 2023. Based on Article 128 of the Civil Code of the Russian Federation, the digital ruble is a type of non-cash funds.