KRİPTO VARLIKLARIN MUHASEBELEŞTİRİLMESİNE YÖNELİK GÜNCEL EĞİLİMLER: ABD VE TÜRKİYE’DEKİ MUHASEBE UYGULAMALARININ KARŞILAŞTIRMALI OLARAK İNCELENMESİ

Öz

Dijital varlıkların öngörülemeyen ve süregelen gelişimi, çeşitliliği ve riskli yapısı gereği muhasebe ve raporlama süreçlerine ilişkin uluslararası düzeyde yoğun tartışmalar yaşanmaktadır. Bu tartışmaların odağında ise özellikle kripto varlıklar kapsamındaki kripto paralar bulunmaktadır. Bu çalışmanın amacı, ABD ve Türkiye’de uygulanmakta olan uluslararası ve ulusal mevzuat açısından kripto varlıkların muhasebeleştirilmesine yönelik düzenlemelerin karşılaştırılmasıdır. Bu bağlamda UFRS, US-GAAP, BOBİ FRS ve MSUGT kapsamında kripto varlıkların tanımlanması, sınıflandırılması, ilk kez kayda alınması ile izleyen dönem değerlemeleri keşifsel analiz yoluyla karşılaştırılmış ve örnek olay incelemesi ile muhasebe kayıtları gösterilmiştir. Yapılan incelemeler sonucunda, kripto varlıkların sınıflandırılmasında UFRS’nın ulusal düzenlemelere göre daha esnek olduğu görülmüştür. Ancak US-GAAP ve BOBİ FRS açısından yakın zamanda yapılan düzenlemeler neticesinde kripto varlıkların muhasebeleştirilme sürecinin daha açık ve anlaşılır olduğu belirlenmiştir.

Anahtar Kelimeler

• Kripto Varlıklar
• Kripto Paralar
• UFRS. US-GAAP
• BOBİ FRS

CURRENT TRENDS IN ACCOUNTING FOR CRYPTO ASSETS: A COMPARATIVE ANALYSIS OF ACCOUNTING PRACTICES IN THE US AND TURKIYE

Öz

The unpredictability, constant development, diversity, and risky nature of digital assets have led to intense international discussions regarding accounting and reporting processes. At the center of these discussions are cryptocurrencies, particularly within the scope of crypto assets. The purpose of this study is to compare the regulations related to accounting for crypto assets in terms of international and national legislation currently applied in the United States and Turkiye. To do this, an exploratory analysis was conducted to compare the definition, classification, initial recognition, and subsequent measurement of crypto assets under IFRS, US-GAAP, BOBI FRS, and MSUGT, and the accounting entries were demonstrated through a case study. The analysis showed that IFRS is more flexible than national regulations for classifying crypto assets while recent regulations under US-GAAP and BOBI FRS have made the accounting process for crypto assets clearer and more understandable.

Anahtar Kelimeler

• Crypto Assets
• Crypto Currencies
• IFRS
• US-GAAP
• BOBI FRS

Kaynakça

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