Autori
Paoloni, Paola
Manzo, Martina
Modaffari, Giuseppe

Titolo
Non-Fungible Token valuation: State of the art and future insight
Periodico
Financial reporting
Anno: 2023 - Fascicolo: 2 - Pagina iniziale: 39 - Pagina finale: 70

Purpose: This paper aims to provide an exploratory analysis of Non-Fungible Tokens (NFTs) valuation. NFTs are a new kind of digital asset born out of the dis-ruptive technologies? introduction (i.e., blockchain). A lot of small and medium en-terprises (SMEs), as innovative start-ups, are involved in this domain. Nowadays, several issues in the evaluation field remain unclear. To fill this gap, this research adopts a holistic approach is crucial to draw a clear picture of the first-time ac-counting treatment of these new digital assets.



SICI: 2036-671X(2023)2<39:NTVSOT>2.0.ZU;2-A
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=74345&Tipo=Articolo PDF

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