Forensic Accounting in the Context of Digitalization: Examination of Inventory Data and Identification of Shortages

The article discusses the current problems of the legal regime of digital assets and digital currency in insolvency (bankruptcy) procedures. The legal nature of digital currency, including stablecoins, is being investigated, as well as the specifics of its qualification as property for inclusion in the bankruptcy estate. Special attention is paid to modern judicial practice related to the identification of digital assets, foreclosure on them, as well as the use of cryptocurrencies to conceal the debtor's property and cause losses to creditors. The practical and methodological difficulties that arise in the appointment and conduct of judicial economic examinations in cases related to operations with digital assets in bankruptcy are analyzed. The issues of proof, identification of digital traces and assessment of the economic content of the relevant transactions are considered separately. The necessity of further development of economic and digital expertise as a special tool for the study of digital financial relations in bankruptcy cases is substantiated.

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