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affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …
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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 …
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The European Commission published its new Digital Finance Strategy on 24 September 2020 (DFS 2020). One of the centerpieces of the Strategy is the draft regulation on a pilot regime for market infrastructures based on distributed ledger technology (known as PilotR). The PilotR Proposal foresees...
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This paper presents a theoretical and empirical outlook on different aspects of various cryptocurrencies, blockchain …, governments via analyzing the characteristics and current history of cryptocurrencies alongside with blockchain technology. The … choice of this topic was motivated by the fact that the virtual money concept and blockchain technology are utterly new …
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