БИТКОЙН КАТО ОБЕКТ НА СЧЕТОВОДСТВОТО
BITCOIN AS ITEM OF ACCOUNTING

Author(s): Iva Moneva
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting; new accounting items; assets; accounting; bitcoin
Summary/Abstract: Bitcoin is a new and specific economic resource and has value. In accounting, resources are assets but they should be recognized as such, measured and controlled by the entity. One of the big problems in accounting is how to recognize these assets. Other issues are related to their measurement, accounting and reporting in the financial statements. Attempts to solve these problems are currently in the field of new accounting items.

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