试论数字资产的会计确认、计量与报告

On the Accounting Confirmation,Calculation and Statement of Digital Assets

文章通过对数字资产特征的分析 ,论证了数字资产被单独进行会计确认、计量、报告的可行性 ,并提出了对其确认、计量和报告的具体方法。

This paper demonstrates the feasibility of accounting confirming, calculating and stating independently via an analysis of the characteristics of digital assets, and at the same time suggests concrete methods.