The rapid development of modern digital technologies in the world forced a reassessment of the value and place of digital assets, presented exclusively in electronic form as part of the assets of a business entity. The adoption of the Law of Ukraine "On Virtual Assets" in the winter of 2022 provided legal opportunities for transactions with virtual (digital) assets, and hence their establishment as an accounting object. The mentioned facts testify to the relevance of digital asset accounting issues.
Interdisciplinary connections. The educational discipline "Accounting of digital assets" is included in the selective disciplines of the cycle of professional training for applicants of the second level of higher education. Close connection and logical combination of the discipline "Accounting of digital assets" with the traditional disciplines of the main professional cycle of training "Accounting and financial reporting according to international standards", "Organization of accounting", "Organization and methods of control and audit" and the latest accounting disciplines of digital of economics "Forensics", "Tax E-audit", "Accounting for the use of intellectual property in business", "Financial monitoring" will form the most relevant professional competencies of graduates.
The purpose of the educational discipline is to form knowledge and acquire organizational skills and methods of accounting and reporting regarding digital (virtual) assets as the newest segment of the company's assets.
The task of the educational discipline is to form an understanding of the essence, the content of the normative regulation of the functionality of digital assets, current approaches to the organization and methods of accounting for digital assets, their reflection in reporting, taxation of transactions with digital assets and control over transactions with digital assets.
The set tasks of the academic discipline "Accounting of digital assets" are achieved:
- providing applicants with theoretical knowledge about digital assets, their features, understanding of the legal status of their functioning; approaches to the organization and methodology of accounting for digital assets;
- performance by the applicants of a set of practical tasks, which ensures that the applicants acquire a complete system of knowledge and the ability to perform typical tasks related to the accounting of digital assets both during studies at the university and in practical activities;
- implementation of the developed methodical recommendations and tasks for independent work on the study of the academic discipline, express control works, control modular works, selective tasks, which serve as a means of forming in the acquirers the ability to learn the subject of the study of the discipline.
The subject of study of the academic discipline is the organization and method of accounting of digital assets of the business entity.