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Criptomoneda: perspective legale, contabile și fiscale

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cris.sourceIdoai:irek.ase.md:123456789/1616
dc.creatorBunget, Ovidiu-Constantin
dc.creatorBalea, Maria-Roxana
dc.date2021-12-20T10:19:33Z
dc.date2021-12-20T10:19:33Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:54:28Z
dc.date.available2023-11-13T20:54:28Z
dc.descriptionBUNGET, Ovidiu-Constantin, BALEA, Maria-Roxana. Criptomoneda: perspective legale, contabile și fiscale. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 152-160. ISBN 978-9975-155-25-0.
dc.descriptionOCDE recognizes the implications of interpretive mismatches of the nature of cryptocurrency and the importance of harmonizing them among states. The state must provide its citizens with fiscal and legal stability for the actual economic recovery, where cryptocurrency tends to occupy an increasingly high position in the top of financial interests. The research question is whether today a company can operate with cryptocurrency and be sure of its legal, accounting and tax effects? The research methods used are document analysis and case study. The result confirms that the field of cryptocurrency transactions is currently insufficiently regulated. JEL: M41, M48, F30.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1616
dc.identifier.urihttps://cris.ase.md/handle/123456789/4878
dc.languageother
dc.publisherASEM
dc.subjectcriptomonedă
dc.subjecttratament contabil
dc.subjectIFRS
dc.subjecttratament fiscal
dc.subjectreglementare
dc.subjectmoneda de raportare
dc.titleCriptomoneda: perspective legale, contabile și fiscale
dc.typeArticle
dspace.entity.typePublication
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