ASSESSMENT OF ACCOUNTING RISKS ASSOCIATED WITH VIRTUAL ASSETS IN AGRO-INDUSTRIAL ENTERPRISES

Анотація

This article addresses the urgent need to assess accounting risks arising from the use of virtual assets in agro-industrial enterprises. Against the backdrop of the digital transformation of the economy and the increasing prevalence of blockchain technologies, the study highlights the necessity of a systematic approach to identifying, classifying and mitigating risks associated with accounting for virtual assets. The primary objective of the research is twofold: first, to identify the key accounting risks associated with the integration of virtual assets into the financial and economic activities of agricultural enterprises; and second, to develop effective management methodologies. The research methodology incorporates analysis and synthesis, comparative analysis, expert evaluation and modelling. The findings reveal that the absence of a unified regulatory and methodological framework, the high volatility of virtual assets, ambiguous classification criteria and limited accounting personnel experience significantly increase the level of accounting risk. The study proposes a classification of these risks according to their source and potential consequences, and sets out ways to improve internal control and audit systems within agro-industrial enterprises. The objective of the present study is to address a scientific and practical gap in the methodological support for accounting virtual assets in the agricultural sector. This is a critical prerequisite for ensuring the transparency, reliability, and compliance of accounting information with the demands of the digital economy. The article presents a comprehensive analysis of accounting risks that emerge during the integration of virtual assets into the accounting systems of agro-industrial enterprises. The aim of the analysis is to develop scientifically grounded approaches to the identification, assessment and mitigation of these risks. This text focuses on the accounting of virtual assets in accordance with International Financial Reporting Standards (IFRS). It also examines the challenges of ensuring transparency and accuracy of financial information. The study demonstrates that the implementation of a risk-oriented approach to the accounting and auditing of virtual assets can enhance the financial stability and investment attractiveness of the agricultural sector. The conclusions emphasise the importance of developing industry-specific guidelines and educational programmes for accountants to support the effective integration of virtual assets into the accounting systems of agro-industrial enterprises.