Forensic Economic Analysis of Cryptocurrency Mining

This article examines current issues related to the appointment and conduct of forensic economic examinations of transactions with digital assets in the context of economic digitalization and modern law. The most relevant type of modern economic examination is the examination of mining operations. The author explores and substantiates the basic theoretical concepts of cryptocurrency mining, its definitions, and regulatory framework. The article examines the conceptual framework of forensic economic examination of mining operations within the framework of digital economic examination, specifically its subject matter, goals, objectives, issues, and objects. This article examines the conduct of forensic examinations of mining equipment operations (formation of initial cost, depreciation, etc.), as well as the formation of financial results from mining operations through a separate study of the formation of income and expenses from mining operations. The article summarizes current practices in organizing mining operations, as well as practical aspects of conducting forensic examinations. The author provides methodological recommendations for conducting forensic examinations of an organization, implementing mining operations, and forming financial results from mining.

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