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Journal articles on the topic 'Digital financial asset'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Carapella, Francesca, Grace Chuan, Jacob Gerszten, Chelsea Hunter, and Nathan Swem. "Tokenization: Overview and Financial Stability Implications." Finance and Economics Discussion Series, no. 2023-060 (September 2023): 1–29. http://dx.doi.org/10.17016/feds.2023.060.

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In this paper we outline tokenization, which is a new and rapidly growing financial innovation in crypto asset markets, and we discuss potential benefits and financial stability implications. Tokenization refers to the process of constructing digital representations (crypto tokens) for non-crypto assets (reference assets). As we discuss below, tokenizations create interconnections between the digital asset ecosystem and the traditional financial system. At sufficient scale, tokenized assets could transmit volatility from crypto asset markets to the markets for the crypto token’s reference asse

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Carapella, Francesca, Grace Chuan, Jacob Gerszten, Chelsea Hunter, and Nathan Swem. "Tokenization: Overview and Financial Stability Implications." Finance and Economics Discussion Series, no. 2023-060r1 (December 2023): 1–29. http://dx.doi.org/10.17016/feds.2023.060r1.

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In this paper we outline tokenization, which is a new and rapidly growing financial innovation in crypto asset markets, and we discuss potential benefits and financial stability implications. Tokenization refers to the process of constructing digital representations (crypto tokens) for non-crypto assets (reference assets). As we discuss below, tokenizations create interconnections between the digital asset ecosystem and the traditional financial system. At sufficient scale, tokenized assets could transmit volatility from crypto asset markets to the markets for the crypto token’s reference asse

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Azar], [Pablo D., Baughman, Garth, Carapella, Francesca, et al. "The Financial Stability Implications of Digital Assets." Finance and Economics Discussion Series, no. 2022-058 (August 2022): 1–31. http://dx.doi.org/10.17016/feds.2022.058.

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The value of assets in the digital ecosystem has grown rapidly, amid periods of high volatility. Does the digital financial system create new potential challenges to financial stability? This paper explores this question using the Federal Reserve’s framework for analyzing vulnerabilities in the traditional financial system. The digital asset ecosystem has recently proven itself highly fragile. However adverse digital asset markets shocks have had limited spillovers to the traditional financial system. Currently, the digital asset ecosystem does not provide significant financial services outsid

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Abramova, Elena N. "A Digital Financial Asset as a Digital Security." Civil law 1 (January 15, 2024): 10–13. http://dx.doi.org/10.18572/2070-2140-2024-1-10-13.

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The article analyzes legal nature and essence of a digital financial asset according legislation of CIS member-states. Digital financial asset is qualified as new (digital) fixing method of civil rights. Author offers definition of digital financial asset, notes similarities and differences from security. So it’s acceptable to apply some rules on securities market to digital financial asset: about professional participants, methods of protection on owners and others.

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Vakulina, Galina A. "ON DIGITAL FINANCIAL ASSETS." Economy and law 1 (January 18, 2024): 58–68. http://dx.doi.org/10.18572/0134-2398-2024-1-58-68.

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The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on which equity securities are to be issued in the form of a digital financial asset. The measures of protection of the rights and legitimate interests of purchasers of digital financial assets provided for by the law and regulations of the Bank of

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Yang, Chen. "The Impact of Digital Financial Literacy on Older Households' Pension Financial Asset Allocation—Evidence from China." Risk and Financial Management 6, no. 1 (2025): p89. https://doi.org/10.30560/rfm.v6n1p89.

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With the population aging, the importance of pension finance has become increasingly prominent. However, Chinese elderly households' participation in the pension finance market is relatively low, with a single asset allocation structure. Based on data from the China Household Finance Survey, this paper examines the impact of digital financial literacy on the allocation of Pension financial assets of elderly households. The study found that increased digital financial literacy significantly promotes older households' participation in the pension finance market, allocation of commercial pension

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Rasyid, Abdul, Dian Pertiwi, and Muhammad Ridhwasyah Pasolo. "Crypto Savvy: Navigating the World of Digital Assets for Financial Gains." Escalate : Economics and Business Journal 2, no. 01 (2024): 26–34. http://dx.doi.org/10.61536/escalate.v2i01.54.

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This research investigates the impact of Crypto Savvy and Digital Assets on Financial Gains through Investment Strategies at BNI Cabang Surakarta. Using a quantitative approach and structural equation modeling (SEM) with Smart PLS, data from 70 bank customers were analyzed. The results indicate significant direct effects of Crypto Savvy and Digital Assets on Investment Strategies and Financial Gains. Specifically, Crypto Savvy and Digital Assets positively influence Investment Strategies, which in turn enhances Financial Gains. Moreover, indirect effects analysis reveals that Crypto Savvy and

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Suprunova, E. A. "Digital financial assets as an object of accounting: Debating points." International Accounting 23, no. 3 (2020): 297–313. http://dx.doi.org/10.24891/ia.23.3.297.

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Subject. This article discusses the issues related to the valuation of digital financial assets, their reflection on accounts and the relevant balance sheet item classification. Objectives. The article aims to identify the main areas of digital financial asset accounting development in the context of ongoing changes in Russian law, and assess if there is any possibility to use foreign practices in digital financial assets accounting. Methods. For the study, I used the methods of classification, analogy, comparison, logical research, and relevant scientific literature generalization. Results. T

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Popov, Nikita K., Yulia N. Kovalenko, Svetlana N. Kovalenko, and Anastasia A. Filipenkova. "ACCOUNTING ASSESSMENT OF DIGITAL FINANCIAL ASSETS OF A COMMERCIAL BANK." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/7, no. 155 (2025): 120–28. https://doi.org/10.36871/ek.up.p.r.2025.02.07.015.

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This study examines the assessment of digital assets of a commercial bank, the history of its improvement, the current market situation, and possible future scenarios for the existence of digital assets in a few years. The advantages and disadvantages of this type of assets on the organization’s balance sheet are separately indicated. In the field of evaluating digital financial assets of a commercial bank, the legislative acts that form the solution to this issue have been clarified, as well as the main amendments made by the Bank of Russia to introduce a separate line of the balance sheet an

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Manakhova, Irina V., and Kirill A. Kolmykov. "Digital financial assets in modern financial market: Systematization of experience and trends in Russia." Izvestiya of Saratov University. Economics. Management. Law 25, no. 2 (2025): 116–26. https://doi.org/10.18500/1994-2540-2025-25-2-116-126.

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Introduction. In the context of the financial sector’s rapid digitalization, the study of new asset classes, in particular digital financial assets (DFA), which demonstrate significant potential for transforming traditional financial markets, is becoming especially relevant. The research methodology is based on a comprehensive approach to the analysis of the technological transformation of modern financial market and the development of digital financial assets, including an analysis of the regulatory framework, statistical data and practices of market participants, with special attention paid

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Сангинова, Л. Д. "Становление и развитие рынка цифровых финансовых активов в Российской Федерации". Management and Business Administration, № 1/2025 (2 квітня 2025): 50–60. https://doi.org/10.33983/2075-1826-2025-1-50-60.

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В статье рассматриваются особенности становления и развития рынка цифровых активов в России за последние три года. Охарактеризованы его основные участники, требования, предъявляемые к ним со стороны Банка России. Отмечены преимущества цифровых финансовых активов для эмитентов и инвесторов. Охарактеризованы риски, связанные с операциями цифровых финансовых активов. Рассмотрен вопрос о налогообложении операций с цифровыми финансовыми активами. Особое внимание уделено анализу динамики развития рынка цифровых финансов активов и определению основных тенденций его развития: использование цифровых фи

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Chimakurthi, Venkata Naga Satya Surendra. "Digital Asset Management: A Lowdown on Intricacies of Digital Rights and Permissions." Global Disclosure of Economics and Business 9, no. 2 (2020): 129–40. http://dx.doi.org/10.18034/gdeb.v9i2.605.

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The adaptability of digital asset management has prevailed enormous businesses and individuals who desire to manage information effectively. The criteria of this paper will revolve around the in-depth intricacies of digital asset management, its functions, significance, and categories of DAM. The introduction of digital rights and permissions aligned with highlighted copyright permission. Initializing from manual asset management and proceeding towards digital asset management, media asset management, and finalizing at massive content management, these terms seem to be striving to explain a un

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Iontsev, M. A. "Operators in Search of Communication, or a New Heyday of the Contract of Actual Mediation." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 4 (2025): 52–61. https://doi.org/10.17803/2311-5998.2025.128.4.052-061.

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The article examines the legal architecture of the digital segment of the financial market. The qualifying features of the actual mediation agreement concluded by accession are considered. The author examines the relationship between the operator of the information system in which digital financial assets are issued and the users of such a system, operators of digital financial asset exchange and its users. The article also describes the problem of isolation of various information systems and suggests one of the possible ways to resolve the problem of low liquidity of the digital financial ass

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Ovcharov, A. О., and V. A. Matveev. "Financial Fear Index in the Digital Financial Assets Market." Finance: Theory and Practice 25, no. 4 (2021): 136–51. http://dx.doi.org/10.26794/2587-5671-2021-25-4-136-151.

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The relevance of the research topic is due to the increasing role of non-traditional financial instruments that contribute to financial instability. Therefore, various indicators are required to reflect the situation in the digital financial assets market, the volatility quotes, and the level of investor confidence. The aim of the study is to develop and test on empirical data a generalized indicator of financial instability (financial fear index) in the digital financial assets market. The novelty of the research lies in the adaptation of the classic model of building the volatility index to

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15

Zhu, Xuqi, and Yanan Wu. "Explore the Significance, Problems and Suggestions for Data Assets Entry into the Statement in Financial Institutions." Journal of Economics and Law 1, no. 3 (2024): 59–67. http://dx.doi.org/10.62517/jel.202414310.

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As an emerging asset type in the process of economic and social digital transformation, data assets are increasingly becoming an important strategic resource to promote the construction of digital China and accelerate the development of digital economy. For enterprises, data resources will become strategic resources in the future, and data assets will become core assets. As an important provider of financial services, financial institutions have a large amount of data involving customers, transactions, risks and other aspects, which has become the core resources of financial institutions. This

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Ji, Zhiwei. "Research on the impact of digital financial development on the allocation of household financial assets in my country." Frontiers in Humanities and Social Sciences 5, no. 3 (2025): 16–23. https://doi.org/10.54691/rp10q602.

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With the rapid development of digital technology, digital finance is gradually changing the way Chinese households allocate their financial assets. This paper, entitled "A Study on the Impact of Digital Finance Development on the Allocation of Chinese Household Financial Assets", conducts an in-depth discussion on the impact of digital finance on the allocation of household financial assets from the perspectives of theoretical analysis and literature review. First, by sorting out the definition and classification of digital finance, this paper summarizes the current status of digital finance d

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Xie, Yuduo. "Research on Digital Transformation and Corporate Financial Asset Allocation Strategy." International Journal of Global Economics and Management 5, no. 1 (2024): 55–62. http://dx.doi.org/10.62051/ijgem.v5n1.07.

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The new-generation information technology revolution is profoundly changing the economy and society, and promoting industrial innovation and leapfrogging. China actively promotes the synergistic development of industrial digitization and digital industrialization, which has significantly increased the scale of the digital economy. In this context, the digital transformation of enterprises has become a key issue, and the strategic choice of financial asset allocation, as an important factor affecting the operational performance, investment and financing decisions, and innovation activities of e

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18

Yesimov, S. S. "Financial assets in the system of financial legal relations." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 447–51. http://dx.doi.org/10.24144/2788-6018.2024.02.75.

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The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formal- legal, comparative-legal and other methods of scientific knowledge. It has been established that the f

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19

Liu, Menghao, and Yangbin Zhang. "Study on the Impact of Digital Finance on Risky Financial Asset Allocation of Chinese Households." Journal of Statistics and Economics 1, no. 3 (2024): 1–6. http://dx.doi.org/10.62517/jse.202411301.

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In recent years, the wealth of Chinese households has increased rapidly, and the demand for preserving and appreciating household assets has grown. However, the asset allocation structure of Chinese households remains relatively singular, with the majority of assets concentrated in real estate, which increases systemic risk and is unfavorable for financial support to the development of the real economy. Therefore, this paper constructs indicators for household risky financial asset allocation and household digital finance. Then, using Probit model, Tobit model, and ordered Probit model respect

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20

Dymtrow, Jill, and Chris Saveri. "Digital assets and tax transparency: Navigating the new US tax reporting regime." Journal of Financial Compliance 8, no. 3 (2025): 257. https://doi.org/10.69554/fohu8780.

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The US digital asset industry has been growing at a significant pace since 2012 when the first mainstream digital asset exchange offered the opportunity for customers to buy and sell the first digital asset, bitcoin, through bank transfers. Digital assets, or ‘cryptocurrency’ as it is commonly known, quickly outgrew its status as a niche alternative investment. According to a Pew Research Center survey, almost 20 per cent of American adults owned cryptocurrency in 2023.1 Along with growth in popularity, bitcoin (the original cryptocurrency) has grown in value. On 31st December, 2012, the closi

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21

Terentyev, V. N., and K. G. Petrov. "DIGITAL RUBLE ISSUE." Vestnik of Samara State University of Economics 7, no. 201 (2021): 80–87. http://dx.doi.org/10.46554/1993-0453-2021-7-201-80-87.

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The state economies of our time are faced with the urgent task of developing innovative campaigns to address issues of digital financial asset management. This trend is caused by the development of technological systems for providing financial services and products on the world market. The proposed instrument for regulating digital banking is the integration into the domestic economy of a new form of money - the digital currency of the central bank (digital ruble). The purpose of the study is to form an idea about the issue of digital financial assets and, as a result, to develop an effective

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Wang, Shuo, Chengyou Li, Zeru Wang, and Guanglin Sun. "Digital skills and household financial asset allocation." Finance Research Letters 58 (December 2023): 104566. http://dx.doi.org/10.1016/j.frl.2023.104566.

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Náñez, Alonso Sergio Luis, Javier Jorge-Vázquez, FERNÁNDEZ MIGUEL ANGEL ECHARTE, and David Sanz-Bas. "Bitcoin's bubbly behaviors: does it resemble other financial bubbles of the past?" Humanities and Social Sciences Communications 11 (June 3, 2024): 1–15. https://doi.org/10.1057/s41599-024-03220-0.

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A number of financial bubbles have occurred throughout history. The objective of this study was to identify the main similarities between Bitcoin price behavior during bubble periods and a number of historical bubbles. Once this had been carried out, we aimed to determine whether the solutions adopted in the past would be effective in the present to reduce investors’ risk in this digital asset. This study brings a new approach, as studies have previously been conducted analyzing the similarity of Bitcoin bubbles to other bubbles individually, but these were not conducted in such a broad

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Tsiutsiak, Ihor, and Andrii Tsiutsiak. "Accounting and reporting procedure for fixed assets in the context of digital transformation." Economic Analysis, no. 34(4) (2024): 283–93. https://doi.org/10.35774/econa2024.04.283.

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The article examines the economic essence of fixed assets as long-term assets that play a key role in ensuring the production process and forming the financial results of an enterprise. Theoretical aspects of fixed asset accounting are highlighted in accordance with national accounting standards, as well as practical aspects of their presentation in financial statements. The study analyzes the current regulatory framework governing the recognition of fixed assets and non-current assets held for sale in the Balance Sheet (Statement of Financial Position). The procedure for recognizing revenues

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Theodore Narku Odonkor, Titilope Tosin Adewale, and Titilayo Deborah Olorunyomi. "Valuing intangible assets in the digital economy: A conceptual advancement in financial analysis models." International Journal of Frontline Research in Multidisciplinary Studies 2, no. 1 (2023): 027–46. https://doi.org/10.56355/ijfrms.2023.2.1.0036.

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The valuation of intangible assets has become increasingly critical in the digital economy, where assets such as intellectual property, brand reputation, and customer data drive business value. This study proposes a conceptual advancement in financial analysis models to effectively value intangible assets, addressing the complexities and challenges presented by the digital transformation of business environments. Traditional valuation methods, often based on tangible asset assessments, fail to capture the full economic potential of intangible assets, which are non-physical but contribute signi

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Adesemoye, Oluwasola Emmanuel, Ezinne C. Chukwuma-Eke, Comfort Iyabode Lawal, Ngozi Joan Isibor, Abiola Oyeronke Akintobi, and Florence Sophia Ezeh. "Valuing Intangible Assets in the Digital Economy: A Conceptual Advancement in Financial Analysis Models." International Journal of Social Science Exceptional Research 3, no. 1 (2023): 277–91. https://doi.org/10.54660/ijsser.2023.2.1.277-291.

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The valuation of intangible assets has become increasingly critical in the digital economy, where assets such as intellectual property, brand reputation, and customer data drive business value. This study proposes a conceptual advancement in financial analysis models to effectively value intangible assets, addressing the complexities and challenges presented by the digital transformation of business environments. Traditional valuation methods, often based on tangible asset assessments, fail to capture the full economic potential of intangible assets, which are non-physical but contribute signi

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27

Dolgieva, Madina. "Criminal law protection of public relations in field of digital financial assets and digital currency." Gosudarstvo i pravo, no. 11 (2023): 132. http://dx.doi.org/10.31857/s102694520023126-9.

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Differences in the definitions of digital financial assets, digital currency and cryptocurrencies cause difficulties not only for law enforcement officers, but also in the science of Criminal Law. The author’s research has shown that the term “cryptocurrency” is not included in the concept of digital currency, and moreover cryptocurrencies are not digital financial assets. Cryptocurrencies are defined by the author as a virtual asset that can be an object of financial activity and, together with digital rights and digital currency, all types of virtual assets are involved in monetary circulati

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Schueffel, Patrick, and Daniel Stuessi. "Beyond Traditions: Swiss Banking’s Journey into Digital Assets and Blockchain." FinTech 4, no. 2 (2025): 18. https://doi.org/10.3390/fintech4020018.

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Swiss banks are at a pivotal moment as digital assets gain traction, presenting both challenges and opportunities. This study examines how Swiss banks can leverage their internal resources and capabilities to establish a competitive advantage in the digital asset ecosystem. Using the Resource-Based View and the VRIO (Value, Rarity, Imitability, and Organization) framework, this study investigates the strategic importance of key services such as custody, staking, and tokenization. Drawing on expert interviews with Swiss banking leaders, this research identifies these services as vital for maint

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Ajmilia, Qori Fadla, Edi Zaman Berkat Gea, and Isfenti Sadalia. "Digital Transformation Dynamics: A Comprehensive Analysis of Financial Climate Risk and Leverage on Digital Asset Performance in the Fintech Ecosystem." Jurnal Bisnis dan Manajemen West Science 4, no. 01 (2024): 8–20. https://doi.org/10.58812/jbmws.v4i01.1776.

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This study investigates the impact of financial climate risk and financial leverage on digital asset performance within the Indonesian fintech ecosystem. Employing an explanatory quantitative approach with a cross-sectional design, the research analyzed 18 digital financial institutions, including digital banks, fintech platforms, cryptocurrency platforms, digital startups, and digitally transforming conventional banks. Data was collected from secondary sources covering the period 2021-2024, utilizing the Climate Vulnerability Index (CVI), Debt to Equity Ratio (DER), and Digital Asset Performa

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Havva, Vitaliy. "Investment tokens as financial market tools." Scientific notes, no. 33 (December 25, 2023): 8–20. http://dx.doi.org/10.33111/vz_kneu.33.23.04.01.005.011.

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The rapid evolution of the digital financial asset market and its growing integration with traditional financial instruments, coupled with its global reach and unrestricted cross-border capital mobility, necessitate a thorough research of these market instruments. Specifically, it calls for an assessment of their potential as alternatives to conventional financial instruments. At the same time, there are many factors contributing to an increased risk of regulatory gaps in the financial market: structural vulnerability of the market of digital financial assets, high volatility of the value of c

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Fan, Meng, and Jinping Dai. "Monetary attribute of stablecoins: A theoretical and empirical test." National Accounting Review 5, no. 3 (2023): 261–81. http://dx.doi.org/10.3934/nar.2023016.

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<abstract> <p>With the continuous expansion of their market size and scope of use, the monetary attribute of stablecoins has become a focal point. The identification of the monetary attribute of stablecoins is a prerequisite for their supervision. Based on the essence and macroeconomic effects of money, this paper analyzes the monetary attribute of stablecoins from theoretical and empirical perspectives. We find that in the traditional financial market, stablecoins are not widely accepted, and their increased supply competes with traditional financial assets. As new types of digita

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Havva, Vitalii, and Mykola Haponiuk. "Digital financial assets: definition and classification." Economic Analysis, no. 33(3) (2023): 238–46. http://dx.doi.org/10.35774/econa2023.03.238.

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Introduction. The digitization of the economy began back in the 50s and 60s of the 20th century, but the term "digital assets" began to be actively used by financial market participants and scientists only after 2008, the impetus for which was the appearance of the so-called distributed ledger technology and the creation of the first cryptocurrency - bitcoin. However, today there is no comprehensive definition of the concept of "digital financial asset" that would fully reveal the essence of this term. Moreover, there is sometimes terminological uncertainty and confusion regarding the terms "c

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Proskuryakov, A. Yu. "Aspects of Developing A Methodology for Managing Digital Financial Assets." Statistics and Economics 20, no. 4 (2023): 44–54. http://dx.doi.org/10.21686/2500-3925-2023-4-44-54.

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The purpose of the study is to highlight the key aspects necessary for the formation of a methodology for designing systems for managing trading operations over cryptocurrencies. The methodology of designing digital asset management systems defines a set of rules for using methods, models and algorithms required to build systems that solve the complex problem of managing trading operations over digital economy assets. For this purpose, the dynamics and trends of pricing of digital investment and financial assets are investigated to identify the peculiarities and specific patterns of cryptocurr

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Yang, Jing, Yaru Liu, and Qianyu Shen. "The Impact of Digital Literacy on Financial Risk Asset Allocation in Chinese Households." Economic Society and Humanities 1, no. 7 (2024): 58–66. https://doi.org/10.62381/e244710.

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Enhancing digital literacy has become a key national strategy of development in the era of digital economy and serves as a new engine for boosting residents’ property income and achieving shared prosperity. This paper investigate how digital literacy affects household participation in financial markets and depth of household risk asset investments using data from China Family Panel Studies (CFPS) in 2016, 2018, and 2020. The findings reveal that digital literacy influences the household asset allocation toward financial risk. The study also shows that the effect of digital literacy on financia

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Zhang, Xiao. "Research on the Impact of Digital Finance on Household Financial Asset Allocation." Frontiers in Business, Economics and Management 13, no. 1 (2024): 21–26. http://dx.doi.org/10.54097/hsqrwf94.

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With the continuous progress of science and technology and the popularization of the Internet, digital finance has gradually become an important development direction of the financial industry, and the development of digital finance has a profound impact on household financial asset allocation behavior. This paper reviews the research results related to digital finance and household financial asset allocation, discusses the possible direct and indirect impacts of the development of digital finance on household financial asset allocation by combining asset portfolio theory, market friction theo

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Chetvergov, D. S. "Legal Issues of Intermediary Activities in the Digital Assets Market." Actual Problems of Russian Law 20, no. 5 (2025): 124–35. https://doi.org/10.17803/1994-1471.2025.174.5.124-135.

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Decentralized finance is often perceived as an alternative to the securities market, which does not require the participation of intermediaries; however, their participation can significantly facilitate the functioning of the crypto-asset market, among other things. This is especially relevant for the Russian digital financial assets market, which is built following a model very similar to the traditional securities market. At the same time, there are currently a significant number of legal obstacles to the functioning of intermediaries in the digital financial assets market. The paper examine

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Bayramova, Alina F., Vasilisa V. Kiseleva, Nikita S. Kostrygin, and Yulia N. Kovalenko. "DIGITAL FINANCIAL ASSETS IN CROSS-BORDER PAYMENTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/4, no. 158 (2025): 176–81. https://doi.org/10.36871/ek.up.p.r.2025.05.04.022.

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Cross-border payments in the modern world are the most relevant means of global settlements. Due to certain limitations, their development is becoming increasingly important and promising for the economies of countries. The key objective of using digital financial assets in cross-border payments is to simplify interactions between countries and create new ways of exchanging goods and services for both legal entities and individuals. Introducing such an instrument as a Digital Financial Asset (DFA) into cross-border payments is especially relevant under current sanctions pressure. It is necessa

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Akhtam, Yakubov. "DOCTRINAL APPROACHES AND INTERNATIONAL EXPERIENCE IN UNDERSTANDING THE DIGITAL ASSET." American Journal of Political Science Law and Criminology 04, no. 10 (2022): 34–42. http://dx.doi.org/10.37547/tajpslc/volume04issue10-05.

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The owner of digital assets considers that he has the characteristics of real property based on the fact that he can own them in the virtual space, use them and then dispose of them with material benefits. In the current legislation of the Republic of Uzbekistan, some gaps need to be eliminated in the legal regulation of digital assets. In particular, it is necessary to clarify and expand the term “digital assets” in the legislation of the Republic of Uzbekistan, to introduce a new classification that divides them into the virtual property (property rights) and virtual personal non-property be

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Khavrova, K. S., and T. V. Korenitsyna. "CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET." Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, no. 2 (75) 2021 (2021): 113–20. http://dx.doi.org/10.33274/2079-4819-2021-75-2-113-120.

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Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of digital financial asset. Results. In the process of studying the meaning of the term "cryptocurrency" it is explained as a financial instrument, a global means of payment, circulation and investment, a specific asset, digital (virtual) currency,

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Lutska, Nataliia, Ihor Tsiutsiak, and Andriy Tsiutsiak. "The essence of fixed assets and their efficiency analysis in the context of digital transformation." Galician economic journal 91, no. 6 (2024): 71–80. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.071.

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The article explores the economic essence of fixed assets as a strategic resource for corporate rights issuers. It conducts a comparative analysis of the definitions of fixed assets under national (National Accounting Regulation (Standard) 7) and international (IFRS /International Financial Reporting Standard/ 16) accounting standards. Both commonalities and differences in the interpretation of this concept are revealed. Additionally, the article analyses the cost threshold for recognizing an asset as a fixed asset in accordance with tax legislation. A system of indicators is described, charac

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Chowdhury, Rakibul Hasan. "Accounting for Data: A Framework for Valuing and Reporting Digital Intangible Assets." Journal of Frontiers in Multidisciplinary Research 1, no. 1 (2020): 16–23. https://doi.org/10.54660/.ijfmr.2020.1.1.16-23.

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In the digital economy, data has become a central driver of enterprise value, yet prevailing accounting frameworks fail to recognize or report internally generated data as an intangible asset. This omission creates a significant disconnect between the financial statements of data-driven firms and their underlying economic reality. This study introduces the Extended Asset Recognition Model (EARM), a conceptual framework designed to enable the recognition, valuation, and disclosure of proprietary data assets in corporate financial reporting. Grounded in existing accounting theory and informed by

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Syeda Fizza Abbas and Dr. Muhammad Usman. "Optimizing Portfolios in Digital Finance: An Integration of Cryptocurrencies with Conventional Assets." Critical Review of Social Sciences Studies 3, no. 1 (2025): 2894–913. https://doi.org/10.59075/wmw3j756.

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The research investigates cryptocurrency's function in enhancing Pakistani financial market portfolios while examining the digital asset popularity, surged as an investment choice. The analysis combines cryptocurrencies with conventional financial products to show how they affect both risk performance and risk spread capabilities. The main goal of this research is to understand if adding cryptocurrency investments produces superior returns than standard asset allocation strategies. This study intends to join the current discussion regarding digital asset adoption in emerging economies particul

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Popescu, Andrei-Dragos, and Cristi Spulbar. "DYNAMIC INTERDEPENDENCE BETWEEN ASSET CLASSES: A SPECTRAL CO-CLUSTERING AND VAR ANALYSIS." Social Sciences and Education Research Review 10, no. 1 (2023): 269–83. https://doi.org/10.5281/zenodo.8241412.

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This article proposes a new approach for identifying groups of assets that exhibit similar behavior under various market conditions using Spectral Co-Clustering with VAR modeling. Our approach uses VAR models to capture the dynamic interdependence between different asset classes and applies Spectral Co-Clustering to identify groups of assets that exhibit similar patterns of behavior. The method is evaluated on a dataset of asset prices, and its performance is compared to existing methods using various metrics. Results show that our proposed method outperforms other existing methods. The propos

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Petukhina, Alla, and Erin Sprünken. "Evaluation of multi-asset investment strategies with digital assets." Digital Finance 3, no. 1 (2021): 45–79. http://dx.doi.org/10.1007/s42521-021-00031-9.

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AbstractThe drastic growth of the cryptocurrencies market capitalization boosts investigation of their diversification benefits in portfolio construction. In this paper with a set of classical and modern measurement tools, we assess the out-of-sample performance of eight portfolio allocation strategies relative to the naive 1/N rule applied to traditional and crypto-assets investment universe. Evaluated strategies include a range from classical Markowitz rule to the recently introduced LIBRO approach (Trimborn et al. in Journal of Financial Econometrics 1–27, 2019). Furthermore, we also compar

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Kraiwanit, Tanpat, Pongsakorn Limna, and Supakorn Suradinkura. "Digital Asset Adoption in Inheritance Planning: Evidence from Thailand." Journal of Risk and Financial Management 18, no. 6 (2025): 330. https://doi.org/10.3390/jrfm18060330.

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This study investigates key factors influencing individuals’ intentions to incorporate digital assets into inheritance planning in Thailand. The research focuses on three primary determinants: demographic characteristics, knowledge of digital assets, and the perceived risks associated with their usage and transfer. Utilizing a quantitative research design, data were collected from 630 Thai respondents via a structured online questionnaire through convenience sampling. Binary logistic regression analysis was applied to identify statistically significant predictors. The results indicate that dig

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BYTSIURA, Yurii. "ASSET TOKENIZATION AND ITS IMPACT ON THE TRANSFORMATION OF OWNERSHIP IN THE CONTEXT OF THE FORMATION OF THE DIGITAL ECONOMY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (70) (December 24, 2024): 76–95. https://doi.org/10.37128/2411-4413-2024-4-6.

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Asset tokenization is one of the key directions in the development of the digital economy, driving the transformation of the traditional system of ownership and financial relations. The rapid advancement of blockchain technology, the increasing volume of digital assets, and the expansion of decentralized financial platforms necessitate a review of the legal, economic, and technological aspects of ownership. Tokenization simplifies investment processes, enhances asset liquidity, and ensures broader accessibility. However, it also introduces risks such as market fragmentation, legal uncertainty,

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Vlasov, A. V. "Review of the notions of distributed ledger technologies and digital assets for harmonization of their joint use." Russian Journal of Economics and Law 16, no. 4 (2022): 745–61. http://dx.doi.org/10.21202/2782-2923.2022.4.745-761.

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Objective: to analyze the transforming socio-economic relations of the new “digital normality”, to which end the task is solved of bringing into line the terminology used in business turnover between various participants in the digital assets market, in the practical financial activities of economic entities arising in a specific territory, in a certain legal field, and contained in the recommendatory technical documentation (standards).Methods: the article uses systematic and analytical approaches, logical and comparative methods.Results: despite the active use of distributed ledger technolog

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Tsaregradskaya, Yulia K. "On Understanding of Digital Financial Assets." Legal education and science 2 (February 18, 2021): 40–44. http://dx.doi.org/10.18572/1813-1190-2021-2-40-44.

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Purpose. In the context of the development of digital technologies, the issue of the existence and legal regulation of digital of financial assets is being updated. In modern legal practice, there is no uniformity in the terminology of these relations, so it is especially important to consider the possibility of using different terms from digital currency to digital rights. The article analyzes various approaches to defining the concept of cryptocurrency offered by specialists working not only in the field of law, but also in economics, since it is important to consider the possibility of refl

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KHUTOROVA, Natal'ya A., and Musa S. NASIBOV. "New areas for the development of responsible investment using digital financial instruments." Finance and Credit 29, no. 2 (2023): 315–36. http://dx.doi.org/10.24891/fc.29.2.315.

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Subject. This article discusses new areas for the development of responsible investment using digital financial instruments. Objectives. The article aims to identify promising areas for the development of responsible investment using digital financial instruments. Methods. For the study, we used general scientific research methods through logical, comparative, and statistical analyses. Results. The article reveals a number of trends in the development of new areas of responsible investment using digital financial assets, as well as specific risks in this area. Conclusions and Relevance. Given

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Martin, Vesna. "Financial stability implications from the crypto-asset market." Bankarstvo 52, no. 2-3 (2023): 65–96. http://dx.doi.org/10.5937/bankarstvo2302065m.

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A component of digital finance that has been developed with an aim to decrease the usage of cash payments and improve financial inclusion is the crypto-asset. Concerns have been raised about the preservation of financial stability, which stands in for one of the primary objectives of central banks - along with price stability - as a result of the significant growth of the market capitalization of crypto-assets, as well as the rise in the variety of crypto-assets instruments and the volatility of their prices. Operating outside of national borders, crypto-asset trading platforms could lead to a

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