Financial accounting of crypto-assets in Ukraine: current state, trends and prospects

The article is devoted to a comprehensive analysis of modern scientific and practical approaches to the financial account-ing of crypto-assets in both international and national contexts. Special attention is paid to domestic research focusing on adapting the Ukrainian regulatory framework to European and international requirements. The conclusion is drawn that the global trend is aimed at creating a separate international standard for the accounting of crypto-assets, harmonizing valuation and disclosure methods, which is critically important for ensuring transparency and relia-bility of financial reporting.