Problem braku jednolitej definicji kryptowalut a potrzeby rachunkowości. Przykład bitcoina
The problem of the lack of a unified definition of cryptocurrencies vs. terms of accounting. Bitcoin example

Summary/Abstract: As a result of the evolution of money, we are currently dealing with virtual currencies, a child of technological progress and the changing habits of society. One of the most popular is bitcoin, which although was created in 2009, is not legally regulated and uniquely defined in almost any country. Regulators in this area mainly give opinions, but they differ significantly accross the world. The lack of indications in this area, especially internationally unified, creates problems for accounting, which does not know how to classify this financial engineering product. The aim of this article is to present a proposal for the definition of cryptocurrency in terms of accounting, as well as to indicate divergences in this regard in different countries. Additionally, the author would like to join the discussion on this subject. To achieve the goal, the author used the historical method and the deduction method.

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