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About the Project

My name is Alexey Tetyushin. I hold a PhD in Economics with a research focus on digital financial assets and digital currencies.

The Crypto-book project aims to develop an up-to-date, structured, and academically grounded online textbook devoted to crypto-assets, blockchain technology, and related issues of their economic use, accounting treatment, and legal regulation.

The project is conceived as a long-term educational initiative and will be expanded gradually through the addition of new chapters and thematic sections.

Intended Audience​

Crypto-book is designed for a broad international audience, including:

  • undergraduate and graduate students in economics, finance, accounting, and law,
  • university lecturers and academic researchers in digital finance and financial regulation,
  • financial market professionals, auditors, and consultants,
  • readers interested in crypto-assets and blockchain from an analytical, academic, or applied perspective.

The material is presented progressively — from foundational concepts to more advanced topics — and does not require prior technical or programming knowledge.

Methodological Framework​

The development of the textbook follows several core methodological principles:

  • an academic, neutral, and non-promotional style of exposition,
  • a clear distinction between technological, economic, accounting, and legal dimensions,
  • reliance on peer-reviewed research, regulatory documents, and primary sources,
  • deliberate avoidance of investment advice, forecasts, or normative judgments.

The project does not pursue the promotion of specific crypto projects, platforms, or technologies. Its central objective is to explain the nature of crypto-assets, the mechanisms underlying their use, and the economic and institutional consequences of their adoption.

Selected Publications​

  1. Methodological Tools for the Formation of Financial Reporting Information on Transactions with Digital Financial Assets
  2. Classification of Digital Financial Assets and Their Identification in Financial Reporting
  3. Audit Challenges Related to Crypto-Assets in the Digital Economy
  4. Identification of Crypto Wallets of Economic Entities for Audit Purposes
  5. Stakeholder Requirements as a Driver of Disclosure Development in Financial Reporting on Digital Financial Assets and Digital Currencies
  6. A Risk Interaction Model for Digital Financial Assets and Digital Currencies
  7. Development and Application of Reporting Recognition Principles in the Context of Digital Financial Assets and Digital Currencies

Contact​

For questions related to the project, please contact:
alex@crypto-book.org

License and Use of Materials​

All Crypto-book materials are distributed under the
Creative Commons Attribution–NonCommercial–ShareAlike 4.0 International (CC BY-NC-SA 4.0) license.

Under this license, you are free to:

  • read, use, and share the materials,
  • cite them in academic and educational publications,

provided that:

  • appropriate attribution is given,
  • the materials are used exclusively for non-commercial purposes,
  • derivative works are distributed under the same license.

Use in Academic and Educational Programs​

The materials may be used:

  • within university courses and academic curricula,
  • in the preparation of theses, dissertations, and research papers,
  • for independent study and professional development.

When integrating the materials into educational programs, citation of the Crypto-book project is recommended.

Disclaimer​

The materials presented in this textbook are provided solely for informational and educational purposes.
They do not constitute investment, financial, legal, or professional advice.