Proposal for accounting cryptocurrencies : a point of view under IFRS - DUMAS - Dépôt Universitaire de Mémoires Après Soutenance Accéder directement au contenu
Mémoires Année : 2022

Proposal for accounting cryptocurrencies : a point of view under IFRS

Résumé

Cryptocurrencies have taken popularity in the past years. Most of us have already heard about bitcoins and how its value has been increasing lately. This led us to think that is it possible that companies start investing in this type of currency and adding simplicity to some financial processes. But it is this simply? Even if it’s seems advantageous for enterprises, we can’t avoid to question how this will affect the accounting process for them, the taxation part and the posteriority auditing process. At the moment, the IFRS foundation haven’t made a final decision yet, letting the accountants to decide and classify the cryptocurrency as they thing is best. In this research we are going to explain how the cryptocurrency works to after propose a model to account cryptocurrency under the IFRS norms.
Fichier principal
Vignette du fichier
OLMEDO_Catalina_mémoire.pdf (966.34 Ko) Télécharger le fichier
Origine : Fichiers produits par l'(les) auteur(s)

Dates et versions

dumas-03929891 , version 1 (09-01-2023)

Licence

Paternité - Pas d'utilisation commerciale - Pas de modification

Identifiants

  • HAL Id : dumas-03929891 , version 1

Citer

Catalina Olmedo Salinas. Proposal for accounting cryptocurrencies : a point of view under IFRS. Business administration. 2022. ⟨dumas-03929891⟩
12 Consultations
48 Téléchargements

Partager

Gmail Facebook X LinkedIn More