Accounting of Cryptocurrencies according to International Financial Reporting Standards (IFRS)
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Form:Einzelkauf Download
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Sprache:Englisch
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Erscheinungsdatum
23.08.2023
Verlag
GRINSeitenzahl
15 (Printausgabe)
Dateigröße
619 KB
Auflage
1. Auflage
Sprache
Englisch
EAN
9783346928627
Seminar paper from the year 2019 in the subject Business economics - Controlling, grade: 2,2, University of Applied Sciences Essen, course: Value Based Controlling & Intern. Accounting, language: English, abstract: This paper will describe if cryptocurrency can be handled as cash or other assets in the IFRS. By now, it is commonly known that cryptocurrencies are virtual currencies. Cryptocurrencies are not linked to a central banking system or any other authority. Among others, those facts lead to several challenges for a company that owns cryptocurrencies.
Even if the term cryptocurrency and some features are generally known, this assignment will first define what a cryptocurrency is and the origin of it. This is necessary to understand the complexity of this topic and get an impression about the challenges the finance sector as well as accounting and controlling of companies are facing. In the next part, this assignment will consider which accounting standards might be applicable for cryptocurrencies. In the last stage, the assignment will give a deeper insight into the accounting of cash and cash equivalents compared to cryptocurrencies.
Even if the term cryptocurrency and some features are generally known, this assignment will first define what a cryptocurrency is and the origin of it. This is necessary to understand the complexity of this topic and get an impression about the challenges the finance sector as well as accounting and controlling of companies are facing. In the next part, this assignment will consider which accounting standards might be applicable for cryptocurrencies. In the last stage, the assignment will give a deeper insight into the accounting of cash and cash equivalents compared to cryptocurrencies.
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