THE ESSENCE OF THE CORPORATION'S DIGITAL ASSETS BASED ON THE SYNERGY OF ECONOMIC, LEGAL, TECHNOLOGICAL ASPECTS OF ITS MANIFESTATION

Abstract

The ambiguous interpretation of the essence, classification of types of digital assets of corporations by economists, lawyers, IT specialists in Russian and foreign literature justifies the need to study their content in various aspects and consider their main types, recognition criteria. In this regard, it is important to study the manifestation of the essence of digital assets of corporations from the perspective of synergy of 3 aspects: economic, legal, technological, which determines the relevance and timeliness of the study. The conducted research shows that the problematic aspect implies the presence of many positions, discussions on the interpretation of the content of digital assets of corporations in economics, law, computer science, which requires the allocation of clear criteria for their classification within each aspect, identifying the features of their manifestation, having theoretical and practical significance for further valuation of digital assets. With the help of general scientific and special methods: analysis, synthesis, detailing and generalization, selective observation, grouping, formalization, analogy, inductive, deductive, abstract-logical, comparative, the essence and content of digital assets of corporations are revealed from the standpoint of economic, legal, technological aspects, which made it possible to identify the main features of their manifestation, establish the relationship between them. In the field of research: it is characterized that the digital asset of corporations from the standpoint of the economic aspect – a type of economic asset that has value, the legal aspect – participates in civil turnover, the technological aspect – is created on the basis of digital technologies, which made it possible to identify its main properties-signs: intangible and digital form, possession of economic value for the owner or user, manifested exclusively in the information system; a comparative characteristic of digital tokens in Russia, Belarus, Great Britain, Switzerland, USA was carried out, which showed that in Russia the equalization of tokens and digital assets is not always permissible; "crypto assets", "virtual assets", tokens as types of digital assets were considered, the relationship of "crypto assets" and tokens was revealed. As a result, it is established that a digital asset is a kind of economic asset involved in civil turnover, existing in intangible and digital forms based on digital technologies, showing its value in the information system. It is argued that the synergy of the economic, legal, technological aspects of the essence of digital assets is clearly manifested in the process of characterization of such types as "crypto assets", "virtual assets", the relationship of "crypto assets" and tokens.