2021
DOI: 10.31499/2616-5236.3(14).2020.224794
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Display of cryptocurrency in accounting

Abstract: The purpose of the research to determine the main features of the use of cryptocurrency and its identification as an object in the account. A comparative description of cryptocurrencies, electronic money and paper money is given. It has been established that there are no grounds to classify various types of cryptocurrencies in the accounting system as ordinary currencies or assets in a given period of time because they: are not regulated by any jurisdictions; it is not possible to identify the issuer or the sp… Show more

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Cited by 5 publications
(3 citation statements)
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“…However, considering that as of May 12, 2021, there were 18,7 million bitcoins in circulation, it can be predicted that the bitcoin emission will end much sooner (Makurin, 2021).…”
Section: Fig Sourmentioning
confidence: 99%
“…However, considering that as of May 12, 2021, there were 18,7 million bitcoins in circulation, it can be predicted that the bitcoin emission will end much sooner (Makurin, 2021).…”
Section: Fig Sourmentioning
confidence: 99%
“…А.А. Макурін розглянув низку питань стосовно відображення в обліку інформації про крип-товалюту, серед них розрахунок собівартості отриманої криптовалюти; відображення в обліку криптовалюти залежно від її визнання: віртуальним товаром, нематеріальним активом, фінансовою інвестицією, цифровими грошима [4]. О.В.…”
Section: про облік віртуальних активів в україніunclassified
“…The challenge of accounting for cryptocurrencies is the major caution financial analysts should take into account before making investment decisions to invest in cryptocurrencies, where accounting issues are related to measuring the cost of mining and trading, such as energy consumption and electricity, to allocate to the investment cost and record in the books, and reporting high-quality financial reports for better governance and transparency in respect to cryptocurrencies (e.g., Makurin 2020;Chou et al, 2022;Gallersdörfer et al, 2023).…”
Section: Introductionmentioning
confidence: 99%