Проблеми та підходи до визнання в бухгалтерському обліку токенів і флеш-накопичувачів

Abstract

У статті розглянуто основні проблеми та підходи до визнання в бухгалтерському обліку токена (КЕП) у сучасних умовах. Досліджено тлумачення малоцінних необоротних матеріальних активів (МНМА) і малоцінних та швидкозношуваних предметів (МШП) у нормативно-правовій базі України. Подано основні критерії поділу малоцінних засобів на МШП та МНМА й обґрунтовано необхідність вдосконалення законодавчо-нормативної бази з обліку МШП.

The article examines the main problems and approaches to recognition of tokens (QES) in accounting in modern conditions. The interpretation of low-value non-current material assets (LVNCMAs) and lowvalue and perishable items (LVPIs) in the regulatory and legal framework of Ukraine has been studied. The main criteria for the division of low-value assets into low-value non-current material assets and low-value and perishable items are presented, and the necessity of improvement of the legislative and regulatory framework for accounting of low-value and perishable items is substantiated. The decision about what the acquired asset is – LVNCMAs or LVPIs – should be justified, while taking into account the data, how much it will be convenient to record this object and carry out its inventory in the future, and already depending on this decision to display the token (QES) in accounting. But it should be taken into account that controversial issues in the classification of objects may remain, and therefore the answer to the question: "Is Token (QES) an LVPIs or LVNCMAs?" is a matter for an accountant who, thanks to his analytical abilities and professional judgment, will make the right decision. And also, it should be fixed at the legislative level to which account the token (QES) and flash drive should be assigned, in order to avoid problems and wrong actions in the work. We agree with the conclusions of G. S. Kesarchuk, M. V. Mashyka, who noted in their work that "... in order to solve the specified problems, it would be appropriate to introduce a separate P(s)BO, which would specify the main methodological principles of forming information on low-value assets in the accounting, their evaluation, recognition, classification, criteria for assignment, including cost, to one or another type of assets with an oriented list of items, while accounting and tax accounting standards should be as close as possible. The only way to solve all the previously raised problematic issues of LVPIs accounting is the formation of a single, integral accounting methodology".