FEATURES OF ACCOUNTING FOR TRANSACTIONS WITH THE DIGITAL RUBLE

This article discusses the issues of accounting for the digital ruble and its role in the financial system. The features of the digital ruble as an object of accounting, the main approaches to the classification and evaluation of this digital asset, as well as the specifics of its reflection in financial statements are analyzed. Special attention is paid to the difficulties faced by organizations when keeping records of the digital ruble, and possible solutions are proposed. The article will be useful for accountants, financial specialists and anyone interested in accounting for new digital instruments, as well as those who seek to introduce the digital ruble into their financial practice. These findings and recommendations can help improve financial transparency and reduce risks for organizations working with digital assets.