Introduction. The latest stage in the development of the Internet is the active use of VR and AR technologies, which in the context of virtualization of information processes leads to the spread of meta-environments. The functioning of metaverses, which are integrated information environments of virtual communications, is associated with the emergence and circulation of intangible objects, which requires the improvement of their accounting and auditing. The fundamental basis of financial and economic activities in the metaverses are electronic transactions, so it is important to improve their accounting and control in the management of enterprises. The main aim is to research the prospects for improving the accounting and auditing of electronic transactions, which provide for the formation of contractual relationships, their implementation and payment using cryptocurrencies in the metaverses.Methods.In the process of the article purpose realization the system, innovative, institutional approaches and methods of economic and mathematical modeling, bibliographic and comparative analysis are used.Results. The influence of the peculiarities of financial and economic activity in metaverses on the method of accounting is investigated. Recognition of NFT as an accounting object using variable methods of their estimation in metaverses is determined: initial value according to past identification of cost components, fair value through current valuation, market value according to market value and prospective value.The necessity of using audit control methods to ensure the trust of participants in electronic transactions in meta-environments, as well as to confirm the accuracy of their reporting and other accounting information. A method of identifying electronic transactions has been developed, which has the following features: trade scams; legalization of money obtained illegally; use by attackers. The method of auditing the enterprises activities in the metaverses has been improved: introduction of accounting outsourcing in the field of financial accounting of electronic transactions; separation of information flows, which relate only to virtual financial and economic operations in metaverses; research of the internal control service of enterprises, assessment of current experience and training of staff to work with specific virtual accounting objects; formation of financial statements reflecting intangible assets related to the functioning of meta-environments.Perspectives. It is determined that further research is needed to improve the taxonomy of standard financial reporting to fully and accurately reflect the new accounting objects of the metaverses.
Introduction. Digitization of socio-economic processes and the implementation of modern information and communication technologies in the currency and banking sphere have led to the evolution of the methodology of electronic settlements with counterparties. The latest stage in the development of electronic transaction systems is the information integration of counterparties into a single information environment of business relationships based on the principles of blockchain technology.Purpose. The purpose of the article is to research the peculiarities of the organization of accounting and control of electronic payments and improvement of their methodology in the context of debt repayment in the conditions of the use of information and communication technologies.Methods. Systemic, innovative, functional approaches and methods of generalization, bibliographic and comparative analysis were used in the process of realizing the established goal of scientific research.Results. It is proved that the fundamental basis of the system of electronic transactions are electronic contracts, which form a database for the digitization of accounting and control processes. A list of permanent and variable accounting data provided by the electronic payment system and the company’s divisions for the digitization of accounting for the occurrence and repayment of receivables and payables is proposed. The procedure for internal control of payment discipline and external independent control (confirmation) of business reliability and solvency has been improved with the notification of all counterparties interested in cooperation. A methodology for rating counterparties based on the reliability criterion has been developed to automate accounting for the formation and use of the reserve of doubtful debts. The possibility and expediency of alternate automatic mutual offsetting of receivables and payables between all counterparties of food industry enterprises based on accounting information based on previously executed smart contracts is substantiated. Mutual repayment of debt in the system of electronic transactions contributes to the minimization of the overall level of debt in the economic systems of the association of enterprises of food industry, cities, regions, etc.Discussion. The automatic offsetting of indebtedness ensures the formation of the phenomenon of debt-free (minimally debt) activity of food industry enterprises, which is an important element of the formation of a post-industrial economy and an optimization society, in which all socio-economic processes are adapted to the needs of people, which is the subject of subsequent scientific research.
Introduction. Digitization of socio-economic processes and the active development of information and communication technologies have led to the emergence of a new phenomenon - “cryptocurrency”, which requires the improvement of accounting and control of electronic transactions. The use of cryptocurrencies in electronic transactions is associated with six stages of their evolution from the accounting and control theory: 1) intangible assets, 2) stocks, 3) investment property, 4) financial instruments, 5) cash equivalents, 6) cash. Today, in international regulations, accounting and control policies, cryptocurrencies are at the initial stage of formation and are positioned as intangible assets. However, the realities of their foreign economic use are ahead of legal and accounting and control regulations. There was a need to transform the methodology and organization of accounting and control of foreign economic electronic transactions using cryptocurrencies.The purpose of the article is to improve the accounting and control of cryptocurrencies in the context of their use in foreign economic electronic monetary transactions.Methods. In the process of the article purpose realization the system, innovative, institutional approaches and methods of economic and mathematical modeling, bibliographic and comparative analysis are used.Results. The need for progressive evolution of the accounting and control understanding of cryptoassets as stocks, investment property, financial instruments and, at the final stage, money is substantiated. The ability of cryptocurrencies to perform the functions of money has been studied: a measure of value, a means of circulation, a means of accumulation, a means of payment, world money. It was determined that cryptographic monetary units can be considered money only in the case of the ability to be a means of international exchange. It has been proven that the final stage of the formation of the concept of “cryptocurrencies” is their recognition as monetary units for international monetary exchange as a component of foreign economic activity. The expressed author’s vision regarding the use of cryptocurrencies in foreign economic electronic transactions, which requires reducing the speculative nature of the cryptocurrency market, avoiding their improper and illegal use, and increasing the level of international control of monetary transactions. It is necessary to establish parity in the control of electronic transactions using cryptocurrencies and confidentiality, which can be implemented with the involvement of international independent audit institutions. An information scheme of an innovative information environment of foreign economic electronic transactions using cryptocurrencies has been developed, in which multi-level integration processes take place with the formation of: An integrated system of electronic communications based on the combination of “Client- bank”, “Internet-bank” and block-chain structuring of account data; Integrated system of information synchronization of banking and accounting and control software; An integrated system of business communications, which connects all participants of international monetary settlements; Integrated accounting and control system.Prospects. The practical implementation of the developed information scheme of the innovative information environment of foreign economic electronic transactions is the basis for the formation of virtual meta-environments in which all financial and economic processes take place exclusively in an electronic format, which requires further research in this direction.
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