Applying IFRS for accounting of cryptocurrencies

This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose these issues. The article also discusses the debatable issues of recognition in...

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Bibliographic Details
Main Authors: Liudmila LAPIȚKAIA, Alexandru LEAHOVCENCO
Format: Article
Language:English
Published: Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration 2020-12-01
Series:Eastern European Journal of Regional Studies
Subjects:
Online Access:https://csei.ase.md/journal/files/issue_62/EEJRS_Issue_62_108-116_LAP.pdf
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