CBDC – НОВ ЕТАП В ДИГИТАЛИЗАЦИЯТА НА ПАРИТЕ
CBDC – A NEW STAGE IN MONEY DIGITALIZATION

Author(s): Anita Atanasova
Subject(s): Economy, Financial Markets, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: cbdc; central bank; digital currency; cryptocurrency; accounting treatment of money emission
Summary/Abstract: CBDC (central bank digital currency) is a currency issued or approved by central banks or institutions authorized by the country concerned. At the time of writing, no such currency has been issued, but there is an active professional worldwide discussion of the possibilities, advantages, disadvantages, prospects of creating such money. The purpose of the report is to give a basic description of the potential CBDCs in the context of issuance and circulation of money, including among others accounting treatment. Comparison with cryptocurrencies is a focus too. As CBDC is still at project level, the opportunities presented are hypothetical and based on literature research. However, the importance of the problem requires informing the public and involvement of the academic community in the discussion.

• Details
• Contents