Modern approaches to accounting for digital assets

The article reveals the approaches used in the Russian Federation to the accounting and financial reporting of digital financial assets. A review of the opinions of a number of researchers was conducted, the approach of recognizing digital assets as part of intangible assets was criticized, an approach was developed to interpret digital assets as part of various accounting objects (financial investments, stocks, cash equivalents, receivables) depending on the purpose of their acquisition and retention, further research directions were outlined in order to increase the reliability of accounting data on these assets.