UFRS KAPSAMINDA KRİPTO PARA İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ: KRİPTO PARALAR GERÇEKTEN PARA MI?

Erkin Güdelci

doi:10.31460/mbdd.637870

Review

ACCOUNTING OF CRYPTOCURRENCIES IN THE SCOPE OF IFRS: ARE CRYPTOCURRENCIES REAL CURRENCIES?

Year 2020, Volume: 22 Issue: 2, 237 - 257, 30.06.2020

Erkin Güdelci

https://doi.org/10.31460/mbdd.637870

Cited By: 8

Abstract

Since there are no accounting standards including International Financial Reporting Standards (IFRS) to guide the transactions of cryptocurrencies and the number of transactions about cryptocurrencies increase in entities, it makes important to deal with the accounting for cryptocurrencies. This study evaluates what kind of assets cryptocurrencies are and how to account for them. After evaluating all assets alternatives for cryptocurrencies, it was concluded that it is the best option to categorize cryptocurrencies as intangible classification, even though there are some arguments against the classification of cryptocurrencies as intangible classification in the literature.

Keywords

IFRS, CryptoCurrencies, Asset Classification

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