TMS & TFRS IŞIĞINDA MUHASEBE, VERGİ VE DENETİM AÇISINDAN BİTCOİN VE DİĞER KRİPTO PARA BİRİMLERİ

Yıl 2018, Cilt: 20 Sayı: 4, 898 - 923, 30.12.2018

Osman Nuri Şahin

https://doi.org/10.31460/mbdd.401314

Cited By: 17

Öz

Günlük yaşama çok hızlı bir giriş yapan
kripto para birimleri bireyin hayatını çevrelemeye başlamıştır. Muhasebe bilimi
açısından konuya bakıldığında incelenmesi gereken finansal açıdan hayati
derecede önemli yeni durumlar ortaya çıkmıştır. 
Bunlara kripto para birimlerinin muhasebeleştirilmesi, meydana gelen
kazancın vergilendirilmesi, işletmelerin bünyelerinde bulunan kripto paraların ve
bu paralarla yapılan işlemlerin denetim açısından durumu sayılabilir. 

Bu çalışmada kripto para birimlerinin
muhasebe açısından incelenerek muhasebeleştirilmesi, vergiye konu edilmesi ve denetim
açısından durumunun irdelenmesi ve çeşitli önerilerde bulunulması
amaçlanmaktadır. 

Anahtar Kelimeler

Kripto Para, Dijital Para, Sanal Para, Bitcoin, Muhasebe, Vergi, Denetim

Kaynakça

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