Özet:

The purpose of the present study is to discuss the impact of blockchain technology on payment systems, accounting information system, and audit processes, and to produce solutions to the problems encountered in the reporting of crypto assets in financial statements. In parallel with this purpose, in this study, a comprehensive literature review on the effects of blockchain technology on accounting, auditing, and payment systems have been made, and it has been examined under which account group crypto-assets should be reported in the financial statements according to the fields of usage. According to the findings of the study, it has been concluded that the integration of blockchain technology into accounting information systems is not yet possible as a result of the cost-benefit analysis. Additionally, it has been also understood that blockchain technology creates additional audit risks within the scope of the accuracy of transactions and the information technology infrastructure. Therefore, auditors should also specialize in the field of information technologies. It is considered that it would be more appropriate, in terms of the unity of practice, to report crypto assets acquired for transaction or speculation purposes under the intangible assets groups in the financial statements under current conditions. Since the crypto assets have not been fully met the functional features of money as a medium of exchange and unit of account yet, it is not suitable to be reported in the liquid assets groups.

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