مجلة البحوث الاقتصادية المتقدمة

Digital Money Problems And Challenges In Ias/ifrs Accounting

Auteurs : نصيرة بلال .

Résumé

The purpose of this study is to address the problems and challenges facing the accounting treatment of digital currencies under IAS/IFRS standards. Although digital currencies are becoming increasingly important and widely used around the world, it has been found that accounting for this type of currency is extremely difficult, focusing on dealing with it because it is not accounted for despite the technological and digital advancements in accounting. This research paper concluded several issues and challenges related to the topic, including the absence of an international accounting standard that regulates the recognition, measurement, and disclosure of digital currencies. Additionally, most countries and governments around the world have not enacted any laws against the illegal practices of digital currencies, making it a very difficult and complex issue.

Mots clés

Digital Currencies ; Digital Currency Accounting ; Triple-entry Accounting ; Blochkin ; IAS/ IFRS