The impact of digital currencies on the accounting and audit system
https://doi.org/10.34020/1993-4386-2023-4-95-107
Abstract
The digital ruble, as an innovative means of exchange, represents a challenge and at the same time an opportunity for accounting and audit professionals. This article examines the impact of the introduction of digital currency on accounting and audit using the example of the digital ruble, and provides a comparative description of the digital currencies of Russia and China. Particular attention is paid to the issues of accounting for transactions with digital rubles, compliance with regulations and standards, as well as the role of auditors in ensuring the reliability of digital financial transactions. The article also examines the challenges and opportunities that arise in connection with the implementation of digital currency.
About the Authors
M. L. Dorofeev
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Mikhail L. Dorofeev – Candidate of Economic Sciences, Associate Professor of the Department of Public Finance
Moscow
E. D. Soboleva
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Ekaterina D. Soboleva – 1st year master's student
Moscow
References
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Review
For citations:
Dorofeev M.L., Soboleva E.D. The impact of digital currencies on the accounting and audit system. Siberian Financial School. 2023;(4):95-102. (In Russ.) https://doi.org/10.34020/1993-4386-2023-4-95-107
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