VIRTUAL ASSETS - KNOWLEDGE OF THE ESSENCE, ACCOUNTING, ANALYTICAL EVALUATION
Authors: Savchuk Vasyl , Sobchenko Tetayna , Boychenko Vladislav 
Published: April 2023

The purpose of the article is to learn the essence of virtual assets, their accounting display and analytical evaluation of operations with them, the variety of which depends on the functions they perform and the defined purposes of their use. A virtual asset exists in digital form. The ability of these assets to circulate means the possibility of their transfer or transfer in the same form. In addition to purely technological restrictions on the circulation of virtual assets, there must be legal restrictions aimed at regulating public legal relations regarding such virtual assets, both from the standpoint of public and private law. The law of Ukraine provides that they, as intangible assets, can perform the following basic functions: be the object of civil rights, have value and be expressed as a set of data in electronic form, and business entities determine, within the limits of these functions, the purposes of their use, which are the subject of accounting display and analytical evaluation of operations related to their circulation. In virtual currency, the nature of modern money can be observed - it is not material, but absolutely conditional, based on the accounting mechanism of settlement obligations recognized by all participants. It is noted that the transition from the term "currency" to the term "asset" is associated with technological evolution and the use of virtual assets for the purpose of attracting investments. property/non-property rights to possession, disposal and their use. Virtual assets and related services have the potential to drive financial innovation and efficiency, but their distinctive features also create new opportunities for corrupt individuals, financial terrorists and other criminals to launder their proceeds or finance their illegal activities. The possibility of using virtual things is expressed in the use of its useful properties. Virtual assets have many potential advantages, but require a systematic approach to regulating and monitoring their circulation. In modern economic conditions, attention has been paid to virtual assets, which are becoming an indicator of economic growth, capable of providing a business entity with significant economic benefits and at the same time may expose it to risks associated with investing in them, which may negatively affect the expected financial result. The specificity of the activity of the agricultural sector requires a comprehensive study of accounting and analytical support for the management of virtual assets as a tool for financing their activities. Natural questions arise regarding the understanding of the economic essence of virtual assets, their characteristics, classification, assessment for their accounting and analytical display, the solution of which will create the basis for the formation of complete and reliable information for making management decisions at the tactical and strategic levels. Therefore, the accounting of virtual assets acquires great importance, as it acts as a source of the formation of high-quality information support for making effective management decisions