ACCOUNTING FOR CRYPTOCURRENCIES – SOME UNANSWERED QUESTIONS AND UNRESOLVED ISSUES

Eleonora Stancheva-Todorova ()
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Eleonora Stancheva-Todorova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2020, vol. 19, issue 1, 219-241

Abstract: There is an increased attention on cryptocurrencies from regulators, investors and entrepreneurs and they undoubtedly are a discussion and research focus point in many domains due to their popularity, innovative characteristics and increasing variety. The purpose of this paper is to shed light on some accounting, financial reporting, and regulatory issues that recently challenge accounting theory and practice due to the lack of standards or other forms of accounting regulations for cryptocurrencies. The latter are analyzed on the ground of their common and most recently studied characteristics and in the context of the International Financial Reporting Standards (IFRSs).

Keywords: cryptocurrencies; challenges; accounting; financial reporting and regulatory issues; IFRSs (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2020
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