Formation of a modern taxonomy of digital financial assets and methodology for their assessment

The author examines the main approaches to the definition, taxonomy and valuation of digital financial assets (DFA). Clarifies the taxonomy of DFA and the main criteria for classifying an asset into this group. Summarizes the characteristics identified when interpreting the term. Analyzes the methodological foundations for conducting DFA assessment, including indicators and metrics, which allows for increasing the accuracy of calculations and the quality of management decision- making.