Digital Asset Valuation: Actual Problems of Theory and Practice
( Pp. 46-51)

More about authors
Tazikhina Tatyana V. Cand. Sci. (Econ.), Associate Professor; Professor of Department of Corporate Finance and Corporate Governance
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Popova Elizaveta D. departament korporativnyh finansov i korporativnogo upravleniya
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
This article is research of the features of digital assets, solving the problems of classification of valuation. The main purpose of the research is to reveal the economic nature and identify the features of various types of digital assets. The paper analyzes various approaches to definite digital assets and their identification. It is concluded that digital assets are heterogeneous; they have different economic and legal specifications; not all digital assets should be interpreted as objects of estimation. They are heterogeneous and may have different economic and legal characteristics.
How to Cite:
Tazikhina T.V., Popova E.D., (2021), DIGITAL ASSET VALUATION: ACTUAL PROBLEMS OF THEORY AND PRACTICE. Economic Problems and Legal Practice, 5 => 46-51.
Reference list:
Federal Law «On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation», 31.07.2020 № 259;
Federal Law «On Appraisal Activity in the Russian Federation» dated 29.07.1998 № 135 [Electronic resource]. - URL: http://www.consultant.ru/document/cons_doc_LAW_19586 / (date: 03.10.2021 г.)
Civil Code of the Russian Federation (Part one) of 30.11.1994 № 51.
The official website of the State Duma of the Russian Federation, The system of ensuring legislative activity [Electronic resource]. -https://sozd.duma.gov.ru/bill/424632-7 (date of circulation: 12.03.2021).
Ageev V.A., Vlasov A.V. New legislation of the Russian Federation on digital financial assets and digital currency 2021 [Electronic resource]. - URL: https://prohoster.info/blog / administrirovanie /novoe-zakonodatelstvo-rf-o-czifrovyh-finansovyh- aktivah-i-czifrovoj-valyute (accessed 13.10.2021).
Akinfeev, V. V. Digital financial assets as a new form of digital rights / VV Akinfieva // Ex jure. - 2021. - No. 1. - S. 46-55. - DOI 10.17072/2619-0648-2021-1-46-55.
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Keywords:
digital asset, digital financial asset, token, cryptocurrency, cost estimation.


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