Accounting and audit of electronic transactions in metaverses

Abstract

Introduction. The latest stage in the development of the Internet is the active use of VR and AR technologies, which in the context of virtualization of information processes leads to the spread of meta-environments. The functioning of metaverses, which are integrated information environments of virtual communications, is associated with the emergence and circulation of intangible objects, which requires the improvement of their accounting and auditing. The fundamental basis of financial and economic activities in the metaverses are electronic transactions, so it is important to improve their accounting and control in the management of enterprises.

The main aim is to research the prospects for improving the accounting and auditing of electronic transactions, which provide for the formation of contractual relationships, their implementation and payment using cryptocurrencies in the metaverses.

Methods.In the process of the article purpose realization the system, innovative, institutional approaches and methods of economic and mathematical modeling, bibliographic and comparative analysis are used.

Results. The influence of the peculiarities of financial and economic activity in metaverses on the method of accounting is investigated. Recognition of NFT as an accounting object using variable methods of their estimation in metaverses is determined: initial value according to past identification of cost components, fair value through current valuation, market value according to market value and prospective value.

The necessity of using audit control methods to ensure the trust of participants in electronic transactions in meta-environments, as well as to confirm the accuracy of their reporting and other accounting information. A method of identifying electronic transactions has been developed, which has the following features: trade scams; legalization of money obtained illegally; use by attackers. The method of auditing the enterprises activities in the metaverses has been improved: introduction of accounting outsourcing in the field of financial accounting of electronic transactions; separation of information flows, which relate only to virtual financial and economic operations in metaverses; research of the internal control service of enterprises, assessment of current experience and training of staff to work with specific virtual accounting objects; formation of financial statements reflecting intangible assets related to the functioning of meta-environments.

Perspectives. It is determined that further research is needed to improve the taxonomy of standard financial reporting to fully and accurately reflect the new accounting objects of the metaverses.