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Applying IFRS for accounting of cryptocurrencies

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cris.sourceIdoai:irek.ase.md:1234567890/1247
dc.creatorLapițcaia, Liudmila
dc.creatorLeahovcenco, Alexandru
dc.date2021-03-09T13:04:33Z
dc.date2021-03-09T13:04:33Z
dc.date2020-12
dc.date.accessioned2023-11-13T10:20:21Z
dc.date.available2023-11-13T10:20:21Z
dc.descriptionLAPIȚKAIA, 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.
dc.descriptionThis 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
dc.formatapplication/pdf
dc.identifier2537-6179; 1857-436X
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1247
dc.identifier.urihttps://cris.ase.md/handle/123456789/3104
dc.languageen
dc.publisherASEM
dc.subjectasset
dc.subjectcryptocurrency
dc.subjectIFRS
dc.subjectrecognition
dc.subjectevaluation
dc.titleApplying IFRS for accounting of cryptocurrencies
dc.typeArticle
dspace.entity.typePublication
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