Methodological Aspects of the Valuation of Digital Financial Assets

The relevance of the problem under study is due to the need to form a methodology for the valuation of digital financial assets and insufficient development of the theoretical and scientific and methodological aspects of the valuation of these assets. In this regard, this article aims to identify or disclose identification of methodological problems in the valuation of digital financial assets. The purpose of the article is to formulate methodological provisions for the valuation of digital financial assets in the context of the development of a general methodology for the valuation of property. The leading approaches to the study of this problem are general methodological, philosophical and systemic, which allow us to identify the specific content of the object and method of this scientific discipline: the valuation of digital financial assets, as well as to define the methodology for their valuation. The article presents the definitions of the object and method and methodology for the valuation of digital financial assets as a scientific discipline, briefly describes their content, formulates the principles of the valuation of digital financial assets. The methodological provisions formulated in the article are useful for the development of practical methods for the valuation of digital assets, as well as for their practical assessment. The materials of the article may be of interest to investors, scientists, university professors and specialists in their theoretical and practical activities with digital financial assets.