PROBLEMS AND APPROACHES TO RECOGNITION OF TOKENS AND FLASH DRIVES IN ACCOUNTING

The article examines the main problems and approaches to recognition of tokens (QES) in accounting modern conditions. interpretation low-value non-current material assets (LVNCMAs) perishable items (LVPIs) regulatory legal framework Ukraine has been studied. criteria for division into are presented, necessity improvement legislative is substantiated.
 decision about what acquired asset – LVNCMAs or LVPIs should be justified, while taking account data, how much it will convenient record this object carry out its inventory future, already depending on display token accounting. But taken that controversial issues classification objects may remain, therefore answer question: "Is Token an LVNCMAs?" a matter accountant who, thanks his analytical abilities professional judgment, make right decision. And also, fixed at level which flash drive assigned, order avoid wrong actions work. We agree with conclusions G. S. Kesarchuk, M. V. Mashyka, who noted their work "... solve specified problems, would appropriate introduce separate P(s)BO, specify methodological principles forming information accounting, evaluation, recognition, classification, assignment, including cost, one another type oriented list items, tax standards as close possible. only way all previously raised problematic formation single, integral methodology".