… We aim to discuss the problem of new cryptographic objects … cryptocurrency and other
cryptographic assets the objects of … of crypto seem quite happy with the steep appreciation their …

… The study provides detailed information about the cryptocurrency market as an IFRS object
and … are used for the long term, then we can recognize them in intangible assets or stocks. …

… the recognition and accounting of cryptocurrencies. It is advisable to consider a cryptocurrency
that … The identification and recognition of an object in accounting as a certain type of asset …

… and recognition are the basic problems for the cryptocurrency recording in accounting. Due
to … Despite all the available scientific works, a problem of cryptocurrency accounting from the …

… features of the use of cryptocurrency and its identification as an object in the account. A …
She also considers the problems of recognition of bitcoin and other cryptocurrencies in ac…

… The study provides detailed information about the cryptocurrency market as an IFRS object
and … are used for the long term, then we can recognize them in intangible assets or stocks. …

… new object of accounting and submitted recommendations for display of the cryptocurrencies
in accounting… a critical analysis on recognition of the cryptocurrency as an enterprise asset, …

… considers the problems of recognition of bitcoin and other cryptocurrencies in accounting.
The … of studying the parameters of cryptocurrency as the accounting object. Results. From the …

… , given the problems experienced at Mt Gox (a Bitcoin exchange … Accordingly, the objective
of this research is to offer the first (… recognition and subsequent measurement of the Bitcoin. …

… from cryptocurrencies meet the recognition criteria from revenues, are … aim of this research
is to gain a deeper understanding of what the accounting issues related to cryptocurrencies …