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Provocări contabile aferente recunoașterii criptovalutei

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dc.contributor.author Bajan, Maia
dc.contributor.author Moisei, Ana
dc.date.accessioned 2020-09-30T06:40:22Z
dc.date.available 2020-09-30T06:40:22Z
dc.date.issued 2020-03
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/589
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/589
dc.description BAJAN, Maia, MOISEI, Ana. Provocări contabile aferente recunoașterii criptovalutei. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 37-41. ISBN 978-9975-75-981-6. en_US
dc.description.abstract The article aim is to study the role of cryptocurrency in the modern financial system in special in accounting system. For study, we used the methods of synthesis and analysis, formalization, and specification. Central banks and state authorities mostly refuse to acknowledge that cryptocurrencies are money, yet the number of payment transaction using cryptocurrencies is increasing and cryptocurrencies form a non-negligible. The rise of cryptocurrencies raises also question of how to account for them. Using empirical evidence from economic literature, the economists discusses the properties of cryptocurrencies as cash and as investment asset. The paper focuses on two common situations when firms deal with cryptocurrencies: receiving cryptocurrencies as a means of payment or acquiring cryptocurrencies for investment purposes. Based on this analysis, potential accounting models under IFRS are developed and discussed regarding the motivation with which an entity acquires cryptocurrencies. Arguments are presented to show that a fair value model is the most relevant for investment purposes and a foreigh currency approach is appropriate for payment transactions. JEL: M41, M13, M14 en_US
dc.language.iso other en_US
dc.subject cryptocurrency en_US
dc.subject recognition en_US
dc.subject IFRS en_US
dc.subject financial reportingt en_US
dc.subject financial instruments en_US
dc.subject fair value en_US
dc.title Provocări contabile aferente recunoașterii criptovalutei en_US
dc.type Article en_US


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