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Valentyna Kostyuchenko
Anastasiia Kalenychenko
Kateryna Tsopa


Today, in the world and in Ukraine, in particular, along with fiat money, there are cryptocurrencies in circulation. One type of cryptocurrency is non-fungible tokens (NFT). NFT is a type of digital asset created on the blockchain basis, which allows you to obtain ownership of a product that exists exclusively on the network (images, videos, animations). NFT opens up new opportunities for intellectual property objects. The purpose of the article is to research the theoretical foundations of cryptocurrency accounting, in particular one of its types, non non-fungible token (NFT). NFT framework is the ERC-721 (Ethereum Request for Comments 721) standard for issuing and trading non-fungible assets. The creation of legislative norms to regulate relations related to cryptocurrencies has just begun in Ukraine. The Law "On Virtual Assets" was adopted in Ukraine, but it has not entered into force. Accounting issues remain unsettled due to the lack of a regulatory framework.

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How to Cite
Kostyuchenko, V., Kalenychenko, A., & Tsopa, K. (2022). PREREQUISITES FOR NON-FUNGIBLE TOKEN ACCOUNTING. Scientific Collection «InterConf+», (23(117), 35–42.


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