The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current … accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting … of cryptocurrencies. The study sample included the academicians in the accounting department of Palestinian Universities …

This study compares and contrasts U.S. and international accounting and financial reporting practices for … cryptocurrency purchases, mining, payments, trading, and investments in ICOs and early-stage blockchain ventures. We document … assets is vital for future accounting research and professional practice …

Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting survey of FDI firms, independent … presentation of financial statements under Vietnamese accounting and international accounting. The result shows that there is a … significant difference of presentation in the financial statements of FDI firms under Vietnamese accounting and international …

implementation of IFRS in Vietnam. The paper concludes with a discussion of scenarios for future evolution of accounting standards in …This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting … environment of Vietnam to identify some of the factors that might explain the lack of support for International Financial …