Accounting for digital currencies
نویسندگان
چکیده
The purpose of this paper is twofold: (i) to investigate some the main issues surrounding classification digital currencies, and (ii) identify accounting practices standards tied currencies. This discusses two different types including: central bank currencies (CBDCs) privately issued cryptocurrencies such as Bitcoin. findings study suggest that current do not precisely cover treatment even though estimated value market capitalisation cryptocurrency in 2022 was USD 200 billion. conceptual identifies imminent need for an standard provide guidance on identification, classification, measurement, presentation In interim, existing can be amended incorporate avoid inconsistent global approaches.
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ژورنال
عنوان ژورنال: Research in International Business and Finance
سال: 2023
ISSN: ['0275-5319', '1878-3384']
DOI: https://doi.org/10.1016/j.ribaf.2023.101897