Enhancing methodological approaches to the identification and assessment of cryptocurrency as an element of an enterprise’s intellectual-information resources

Abstract

The article considers improvements to methodological approaches for identifying and assessing cryptocurrency as a component of an enterprise’s intellectual and information resources. The necessity of adapting accounting and analytical support to the conditions of economic digitalization and the spread of crypto-assets is substantiated. Approaches to the classification of cryptocurrency from the perspective of accounting are proposed, and the features of its valuation are determined.The impact of cryptocurrency on the information resources of an enterprise and on the efficiency of managerial decision-making is examined. The obtained results contribute to the formation of a modern methodology for accounting for digital assets.