Digital assets from an accounting perspective: Lessons for Vietnam
Published: August 14, 2026
Abstract
This study examines the classification and measurement of digital assets and recent accounting innovations associated with their development. A bibliometric analysis was conducted on 369 Scopus-indexed studies published between 2022 and 2026 using the keywords “digital assets,” “blockchain,” “crypto assets,” and “international accounting standards.” The findings indicate that blockchain adoption and digital asset supply-chain management create substantial challenges for accounting recognition, measurement, control, and disclosure. Conventional accounting practices may not adequately reflect the decentralized, highly volatile, and technology-dependent nature of these assets. Drawing on international research, the study recommends that Vietnam improve its legal and accounting framework, establish consistent criteria for classifying and valuing digital assets, strengthen information disclosure requirements, and develop accounting systems capable of integrating blockchain and other emerging technologies.
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