ASYMMETRY OF ACCOUNTING INFORMATION ABOUT DIGITAL ASSETS

Abstract

The article is devoted to the study of the asymmetry of accounting information on digital assets as a systemic phenomenon shaped by regulatory uncertainty, methodological constraints, and the technological specificities of digital instruments. The purpose of the study is to identify the causes, forms of manifestation, and consequences of information asymmetry in the accounting of digital assets, as well as to substantiate directions for its minimization in financial and non-financial reporting. The research employs methods of systemic analysis, synthesis of scholarly approaches, comparative analysis of regulatory documents, and structural systematization of influencing factors. International regulatory approaches are generalized, including the provisions of standards issued by the IASB, FASB, MiCAR, DORA, alongside academic contributions addressing the classification, measurement, and disclosure of digital assets in the context of information transparency. The findings indicate that the primary sources of asymmetry include variability in the interpretation of the economic substance of digital assets, difficulties in determining fair value under conditions of limited market liquidity, incomplete disclosure of technological and operational risks, and insufficient harmonization of accounting approaches. A systematization of the causes, manifestations, and practical directions for minimizing asymmetry is proposed through the refinement of recognition criteria, the application of hierarchical valuation models, the strengthening of disclosure requirements, and the enhancement of internal control and audit procedures. The practical significance of the study lies in the development of conceptual foundations for improving the transparency of financial reporting and ensuring the completeness and substantiation of disclosures related to digital assets. The proposed provisions may be applied in the improvement of regulatory frameworks, the updating of corporate accounting policies, and further academic research in the field of accounting and disclosure of digital assets.