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Bilanzierung von Krypto-Assets und Kryptowährung nach IFRS und HGB sowie ein Überblick über die Blockchain-Strategie in Deutschland
Weich, Ilka; Sandkühler, Max - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 9, pp. 409-412
Persistent link: https://www.econbiz.de/10012287402
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Standard setting in times of technological change : accounting for cryptocurrency holdings
Ramassa, Paola; Leoni, Giulia - In: Accounting, auditing & accountability journal 35 (2022) 7, pp. 1598-1624
Persistent link: https://www.econbiz.de/10013411596
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Die Bilanzierung von Bitcoins nach HGB, IFRS und US-GAAP : Grundlagen und praktische Beispiele
Ahn, Heinz; Harms, Sören Guntram; Schäfer, Jonathan; … - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 49 (2020) 9, pp. 4-10
Persistent link: https://www.econbiz.de/10012296065
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Payment and exchange transactions in shared ledgers
Greenspan, Gideon - In: Journal of payments strategy & systems 10 (2016) 2, pp. 172-180
Persistent link: https://www.econbiz.de/10011541037
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On blockchains, cryptos, and media of exchange : not there (yet)
Agnese, Pablo - In: International journal of intellectual property … 11 (2021) 1, pp. 81-94
Persistent link: https://www.econbiz.de/10012511859
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Bitcoin and blockchain : audit implications of the killer Bs
Dunn, Ryan T.; Jenkins, J. Gregory; Sheldon, Mark D. - In: Issues in accounting education 36 (2021) 1, pp. 43-56
Persistent link: https://www.econbiz.de/10012516907
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ICO as a modern method for financing high-tech projects
Obukhova, E. A. - In: Problems of economic transition 62 (2020) 4/6, pp. 249-260
Persistent link: https://www.econbiz.de/10012650462
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Cryptocurrencies and blockchain : potential applications in government and business
Pestunov, A. I. - In: Problems of economic transition 62 (2020) 4/6, pp. 286-297
Persistent link: https://www.econbiz.de/10012650466
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The DLT sandbox under the pilot-regulation
Zetzsche, Dirk; Woxholth, Jannik - 2021
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...
Persistent link: https://www.econbiz.de/10012587627
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Bitcoin as an investment and hedge alternative : a DCC MGARCH model analysis
Rudolf, Karl Oton; El Zein, Samer Ajour; Jackman … - In: Risks : open access journal 9 (2021) 9, pp. 1-22
Volatility and investor sentiment have been factors for the slow adoption rate of Bitcoin (BTC) that was first … purpose of this applied mathematics study will use a multivariate DCC GARCH model. Bitcoin holds its ground in volatility …. This study examines Bitcoin as an investment and hedge alternative to gold as well as the major stock index. To perform the …
Persistent link: https://www.econbiz.de/10012612471