РАЧУНОВОДСТВЕНЕ ИНФОРМАЦИЈЕ КАО ИНСТРУМЕНТ РЕГУЛАТОРНЕ КОНТРОЛЕ ПРАЊА НОВЦА ПУТЕМ КРИПТОВАЛУТА
ACCOUNTING INFORMATION AS AN INSTRUMENT OF REGULATORY CONTROL OF MONEY LAUNDERING THROUGH CRYPTOCURRENCIES

Author(s): Mirko Andrić, Aleksandar Petković
Subject(s): Financial Markets, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics, Socio-Economic Research
Published by: Savez računovođa i revizora Republike Srpske
Keywords: accounting; cryptocurrencies; money laundering; regulation; transparency;
Summary/Abstract: The paper investigates the role of accounting information in the detection and prevention of money laundering through cryptocurrencies. Through selected theoretical frameworks, the weaknesses of existing regulatory mechanisms and the need to integrate accounting standards into AML systems are analyzed. Special emphasis is placed on DeFi markets, KYC/CDD procedures and institutional reactions (FATF, OECD, USA, EU, Serbia). Accounting data is seen as a potential tool in the fight against illegal money flows in the digital economy.

• Details
• Contents