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IFRS as the current accounting and reporting framework does not consider cryptoassets, so the IFRS Interpretation Committee discusses how the IFRS Standards apply to cryptoasset holdings and proactively provides guidance on potentially transformative issues. In its publication, the IFRS Interpretation Committee in 2019 explained about: Intangible Assets, Financial Asset, Cash, Inventory. “Currency (cash) is a financial asset because it represents a medium of exchange and is therefore the basis on which all transactions are measured and recognized in financial statements. Cryptocurrencies can be classified into several categories namely, inventory; cash and investment.
Field : Eğitim Bilimleri
Journal Type : Uluslararası
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