REPORTING OF CRYPTOCURRENCIES ON FINANCIAL STATEMENTS

Yıl 2024, Cilt: 25 Sayı: 1, 354 - 383, 25.03.2024

Kerem Sarıoğlu Ceren Özveren

https://doi.org/10.53443/anadoluibfd.1314992

Öz

Establishing international and national accounting rules for the reporting of cryptocurrencies is still in progress. For this reason, companies report their cryptocurrencies on their financial statements by determining accounting policies based on existing rules. This study aims to examine the accounting policies for cryptocurrency determined by the companies that have cryptocurrencies as assets. The financial statements of the companies were prepared in accordance with US-GAAP or IFRS. Therefore, the differences between US-GAAP and IFRS applications are compared and the differences are shown. The financial statements of 50 publicly traded companies in the world were analyzed. 41 firms listed their cryptocurrencies as a separate item at balance sheet. The most used accounts for cryptocurrencies are current intangible assets and non-current intangible assets. Only 1 firm presented cryptocurrencies in cash flows from financing activities at cash flow statement.

Anahtar Kelimeler

Cryptocurrency, Accounting, Financial Reporting, IFRS, US-GAAP

KRİPTO PARALARIN FİNANSAL TABLOLARDA RAPORLANMASI

Öz

Kripto paraların raporlanması ile ilgili uluslararası ve ulusal düzeyde kurallar henüz oluşturulma aşamasındadır. İşletmeler, bu nedenle mevcut raporlama ilkeleri üzerinden muhasebe politikaları belirleyerek, sahip oldukları kripto paraları finansal tablolarında raporlamaktadırlar. Bu çalışmanın amacı kripto paraya sahip işletmelerin bu varlıkları ile ilgili belirledikleri muhasebe politikalarının incelenmesidir. Bu yapılırken uygulamayı etkileyen boyutuyla henüz taslak aşamasında olan farklı muhasebe kuralları da incelenmiştir. İnceleme kapsamındaki işletmelerle ilgili elde edilen finansal tablolar US-GAAP veya UFRS’ye göre düzenlenmiştir. Bu nedenle, US-GAAP ve UFRS uygulamaları arasında karşılaştırma yapılarak, farklılıklar gösterilmiştir. Çalışma kapsamında Dünya’da halka açık şirket statüsünde olan 50 şirketin finansal tabloları incelenmiştir. İncelenen şirketlerde 41 tanesi sahip olduğu kripto paraları ayrı bir kalem olarak raporlamıştır. En fazla raporlama yapılan sınıflandırma ise maddi olmayan dönen varlıklar ve maddi olmayan duran varlıklar şeklinde olmuştur. Nakit akış tablosunda ise sadece 1 şirket kripto paraları finansmandan sağlanan nakit akışları kısmında raporlamıştır.

Anahtar Kelimeler

Kripto Para, Muhasebe, Finansal Raporlama, UFRS, US-GAAP

Kaynakça

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