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Uluslararası Finansal Raporlama Standartları (UFRS) dahil hiçbir muhasebe setinin kripto para işlemlerine rehberlik edecek bilgi sağlayamaması ve kripto para işlemlerine dönük uygulamaların giderek artış göstermesi, kripto para işlemlerinin muhasebeleştirilmesini daha önemli hale getirmektedir. Bu çalışma ile UFRS kapsamında kripto paraların ne tür bir varlık olduğu ve nasıl muhasebeleştirmesi gerektiği değerlendirilmiştir. Yapılan değerlendirmeler doğrultusunda kripto paraları “maddi olmayan duran varlık” olarak ele almanın, getirilen eleştirilere rağmen muhasebe açısından en doğru seçenek olduğu sonucuna ulaşılmıştır.
The fact that no accounting set, including the International Financial Reporting Standards (UFRS), is able to provide information to guide cryptocurrency transactions and the increasing use of cryptocurrency transactions makes the accounting of cryptocurrency transactions more important. This study assessed what kind of asset cryptocurrencies are within the framework of the UFRS and how they should be accounted. According to the assessments made, the conclusion has been made that treating cryptocurrencies as a "non-material existing asset" is an accounting option despite the criticisms brought.
Since there are no accounting standards including International Financial Reporting Standards (IFRS) to guide the transactions of cryptocurrencies and the number of transactions about cryptocurrencies increase in entities, it makes important to deal with the accounting for cryptocurrencies. This study evaluates what kind of assets cryptocurrencies are and how to account for them. After evaluating all assets alternatives for cryptocurrencies, it was concluded that it is the best option to categorize cryptocurrencies as intangible classification, even though there are some arguments against the classification of cryptocurrencies as intangible classification in the literature.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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