ACCOUNTING FOR CRYPTOCURRENCIES – SOME UNANSWERED QUESTIONS AND UNRESOLVED ISSUES
ACCOUNTING FOR CRYPTOCURRENCIES – SOME UNANSWERED QUESTIONS AND UNRESOLVED ISSUES

Summary/Abstract: There is an increased attention on cryptocurrencies from regulators, investors and entrepreneurs and they undoubtedly are a discussion and research focus point in many domains due to their popularity, innovative characteristics and increasing variety. The purpose of this paper is to shed light on some accounting, financial reporting, and regulatory issues that recently challenge accounting theory and practice due to the lack of standards or other forms of accounting regulations for cryptocurrencies. The latter are analyzed on the ground of their common and most recently studied characteristics and in the context of the International Financial Reporting Standards (IFRSs).

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