DIGITAL ASSET TEST

In order to confirm the correspondence of a blockchain token to a digital asset aiming to use it in the existing international legal field, a special diagnostic methodology has been developed, which allows recording a digital asset in accounting documentation as an intangible asset in accordance with the International Financial Reporting Standards. This methodology makes a digital asset clear for the norms of the existing legislation within the frameworks of each particular jurisdiction. Thus, the expert classification of a blockchain token as a digital asset is the foundation for legally protected implementation of the owner's property right to a digital asset in accordance with all accepted international standards... The proposed mathematical formalization of the methodology for determining whether a blockchain token corresponds to a digital asset confirms the mathematical justification and reliability of this methodology... Applied testing of any blockchain token using specific..