Bookkeping approaches for crypto currencies

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dc.authorid0000-0002-7981-3121
dc.authorid0000-0002-5358-0913
dc.authorid0000-0002-7981-3121en_US
dc.authorid0000-0002-5358-0913en_US
dc.contributor.authorTeker, Suaten_US
dc.contributor.authorErgül, Yağmuren_US
dc.date.accessioned2023-02-03T11:26:14Z
dc.date.available2023-02-03T11:26:14Z
dc.date.issued2021-07-30
dc.departmentIşık Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümüen_US
dc.departmentIşık University, Faculty of Economics and Administrative Sciences, Department of Managementen_US
dc.description.abstractPurpose- In the New World order, we are experiencing a period in which we meet cryptocurrencies that are physically non-existent and can be transferred without public control, without the need for intermediaries. Everything that has financial value in essence is the subject of accounting. Since crypto currencies also have a financial value, they must be recorded, accounted and taxed. This study examines how crypto assets can be defined and reflected in accounting records in accordance with the definitions. Methodology- Since the concept of crypto money has started to enter commercial life in recent years, the literature resources are very limited, and there are many issues that have not yet become certain in terms of legislation, the approaches developed for the accounting of crypto currencies in this study are a suggestion. Findings- In the analysis made on the basis of current literature reviews, crypto currencies can be defined as money, other liquid assets, marketable securities, inventory or other intangible assets. The accounting transactions in accordance with these definitions are explained with the help of a hypothetical example. Conclusion- The opinion is that it would be appropriate to define crypto currencies as marketable securities in line with today's intensive usage area and acquisition purpose.en_US
dc.description.versionPublisher's Versionen_US
dc.identifier.citationTeker, S. & Ergül, Y. (2021). Bookkeping approaches for crypto currencies. PressAcademia Procedia, 13(1), 109-110. doi:10.17261/Pressacademia.2021.1438en_US
dc.identifier.endpage110
dc.identifier.issn2459-0762en_US
dc.identifier.issue1
dc.identifier.startpage109
dc.identifier.urihttps://hdl.handle.net/11729/5340
dc.identifier.urihttp://dx.doi.org/10.17261/Pressacademia.2021.1438
dc.identifier.volume13
dc.institutionauthorTeker, Suaten_US
dc.institutionauthorErgül, Yağmuren_US
dc.language.isoenen_US
dc.peerreviewedYesen_US
dc.publicationstatusPublisheden_US
dc.publisherPressAcademiaen_US
dc.relation.ispartofPressAcademia Procediaen_US
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı ve Öğrencien_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectIdentification of crypto currencyen_US
dc.subjectAccounting of crypto currency transactionsen_US
dc.subjectBlockchain transactionsen_US
dc.subjectDigital transactionsen_US
dc.titleBookkeping approaches for crypto currenciesen_US
dc.typeArticleen_US

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