Virtuálna mena ako moderná súčasť majetku účtovnej jednotky

Abstract

In our paper, we focused on the character, modernity, and visualization of the portion of the entity's assets that we can classify as financial instruments and uses terms such as virtual currency, crypto currency, or digital currency to denote it. The paper deals with the characteristics of a fairly wide spectrum of these assets. After defining the assets from the point of view of the author's economic feeling and cited resources, we paid attention to the issue of accounting, reporting, valuation and taxation of virtual currency especially in connection with the methodological guidance of the Ministry of Finance of the Slovak Republic concerning virtual names.