NFT (Non-Fungible Tokens) as an Object of Accounting

This paper presents arguments about a need to study new phenomenon in cyberspace - non-fungible tokens (NFT) as an object of legal relations and accounting. A brief essential characteristic these objects is given; the market their turnover, Russian norms accounting standards were studied. The from Federal Law No. 402-FZ "On Accounting", criteria referring relation NFT are considered. Afterward, we outlined problems associated with emergence ways for further research. Keywords: assets, expenses, business transaction, digital copyrights, intellectual property, cyberspace, product, token.