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In recent years, the term E-learning has become widespread, meaning the process of learning in electronic form via the Internet or Intranet using learning management systems. We analyzed practical instruments that have been used in e-learning in Russia during the pandemic crisis of COVID-19 and students’ reaction. It is emphasized that the e-learning was obligatory for the introduction, which means that the professors and students mostly were not ready for such a decision. Both students and professors had to adapt to the new environment, find new ways of interaction and collaboration. Based on challenges, student’s attitude and perception of the e-learning process, we have shown findings of e-learning barrier factors (including personal perception and language skills). We have provided some practical ways to overcome barrier factors.

The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined.