Cryptocurrency Assets in the Financial Accounting Systems
The article deals with constructing an asset accounting process and an algorithm for recognizing an object as an asset. The main approaches to the reflection of cryptocurrency in financial accounting are analyzed. The study showed that International Financial Reporting Standards (IFRS) still lack sp...
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| Format: | Article |
| Language: | English |
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PH "INZHEK"
2020-09-01
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| Series: | Problemi Ekonomiki |
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| Online Access: | https://www.problecon.com/export_pdf/problems-of-economy-2020-3_0-pages-184_189.pdf |