SOME ISSUES OF REGULATING THE ACCOUNTING OF CRYPTOCURRENCIES

The purpose of the research - is to propose directions for creating legal regulation of cryptocurrency exchange transactions in Azerbaijan. The methodology of the research - the experience accumulated in the USA and Great Britain on cryptocurrency exchange transactions was studied through comparative analysis and other methods. The practical importance of the research - cryptocurrency exchange transactions are one of the main tools stimulating the development of financial relations in the context of globalization of the world capital market. The results of the research - based on the experience gained from cryptocurrency transactions in the USA and Great Britain and their development paths in Azerbaijan were determined. The originality and scientific novelty of the research - since there is no literature and legislation on cryptocurrency exchange transactions in Azerbaijan, the study can be considered the only scientific literature in this field.