Abstract:

After the introduction of Bitcoin in 2008, many new concepts such as crypto currency, crypto assets, tokens, distributed ledger, blockchain, smart contracts, decentralized applications have taken place in our language. Technological developments have also affected the economic assets of the enterprises. These assets are bought and sold in the market, traded and reach monetary sizes in large amounts. While businesses are building a business model on new generation technological assets, it is inevitable that their activities should be classified, accounted for, measured, reported, and thus, accurate, transparent and relevant information should be provided to their investors, partners, public authorities, that is, financial statement users. In this study; The issue of how crypto assets should be accounted according to international accounting/financial reporting standards has been examined by scanning world-wide practices. Thus, it is aimed to create an infrastructure for a legislative study to be carried out in the field of accounting in our country.

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