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Applying IFRS for accounting of cryptocurrencies

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dc.contributor.author Lapițcaia, Liudmila
dc.contributor.author Leahovcenco, Alexandru
dc.date.accessioned 2021-03-09T13:04:33Z
dc.date.available 2021-03-09T13:04:33Z
dc.date.issued 2020-12
dc.identifier.issn 2537-6179; 1857-436X
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/1247
dc.description LAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Applying IFRS for accounting of cryptocurrencies. Eastern European Journal of Regional Studies. December 2020, vol. 6, issue 2, pp. 108-116. ISSN 2537-6179; E-ISSN 1857-436X. en_US
dc.description.abstract This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose these issues. The article also discusses the debatable issues of recognition in the accounting of crypto-currencies. However, this article discusses the possibility of recognizing cryptocurrency as an asset and the way of application of IFRS for evaluation and recording of the cryptocurrencies. In this situation, it becomes necessary at the regulatory level to consolidate the rules for accounting for cryptocurrencies. This can be done in various ways, for example: to introduce additions to a number of International financial reporting standards, or to elaborate a separate IFRS that would disclose the features of accounting for cryptocurrencies. JEL: M41 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject asset en_US
dc.subject cryptocurrency en_US
dc.subject IFRS en_US
dc.subject recognition en_US
dc.subject evaluation en_US
dc.title Applying IFRS for accounting of cryptocurrencies en_US
dc.type Article en_US


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