RAČUNOVODSTVENI TRETMAN DIGITALNE IMOVINE – PUT KA STANDARDIZACIJI

AUTHOR(S) / АУТОР(И): Milutin Živanović, Tijana Ostojić

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DOI: 10.46793/RZ25.353Z

ABSTRACT / САЖЕТАК:

Transformacija poslovnog okruženja i razvoj savremenih tehnologija doveli su do pojave digitalne imovine. Ona obuhvata različite vrste digitalnih zapisa, poput kriptovaluta i digitalnih tokena, a koji su sve više integrisani u poslovne transakcije. Istovremeno, ona se izdvaja u odnosu na druge oblike imovine zbog svojih specifičnih karakteristika kao što su decentralizacija i volatilnost. Posledično, njen računovodstveni tretman je otežan, a cilj finansijskog izveštavanja da obezbedi informacije koje su korisne za donošenje ekonomskih odluka dovodi se u pitanje. Kao rezultat toga, ključni izazov leži u izboru odgovarajuće računovodstvene politike, te je cilj ovog rada da istraži mogućnost primene postojećih računovodstvenih standarda prilikom priznavanja, klasifikacije i vrednovanja različitih oblika digitalne imovine. Analizom relevantnih računovodstvenih standarda, a uvažavajući karakteristike digitalne imovine, rad ukazuje da postojećim praksama nije moguće u potpunosti odgovoriti na izazove koje ovaj oblik imovine donosi. U svetlu takvih okolnosti, autori zaključuju da je neophodan korak ka daljoj standardizaciji računovodstvenih smernica, bilo kroz razvoj novih ili izmenu postojećih standarda.

KEYWORDS / КЉУЧНЕ РЕЧИ:

digitalna imovina, kriptovalute, digitalni tokeni, finansijsko izveštavanje, MSFI

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

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