КРИПТОВАЛУТИТЕ - ПАРИ ИЛИ ...
CRYPTOCURRENCIES- MONEY OR

Author(s): Anita Atanasova
Subject(s): Financial Markets, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: cryptocurrencies; block chain technology; financial instruments; electronic money; virtual currency
Summary/Abstract: In contrast to the first years of its development, cryptocurrencies today are subject to the attention of both individuals and serious economic institutions. However, their character as an accounting object, and hence their accounting treatment, has not been clarified. There is no national and international normative regulation. The paper is an attempt to present the various accounting options for cryptocurrencies- from treating them as money, treating them as financial instruments, to treating them as intangible assets, commodities and services.

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