Valentyna Kostyuchenko, Alyona Malinovskaya, Anastasiia Mamonova
The rapid development of digital technologies affects the national and international economy. It has been 11 years since the launch of the innovative Bitcoin payment system, the first cryptocurrency. Despite certain risks of use the number of e-wallet owners is constantly growing. Each country has a different perception of the spread of this innovation. The Government of Ukraine is no exception and showing a positive attitude to the cryptocurrency market. At the moment there is no legal regulation of cryptocurrencies in Ukraine despite the fact that a number of bills were submitted for review. Due to the lack of legal framework the order of reflection in the accounting of cryptocurrency is complicated.