Özet:

Cryptocurrency is one of the most common and modern technologies that are connected to a variety of technologies such as cryptocurrency and time sign in its formations. Cryptocurrency has also been accepted by many people and institutions after its spread. In fact, many companies accept cryptocurrencies as the main activity of their transactions or as a payment tool instead of cash.

Today, there are many different types of cryptocurrencies depending on the methods of export and the type of technology relied on the process of creating and operating the currency. One of the most prominent cryptocurrencies is Bitcoin, referring to its name with its specificities and characteristics distinct from other cryptocurrencies. Bitcoin, thanks to the Blockchain technology on which it was built, is currently occupying the largest volume in terms of both price and market value. On the other hand, despite the spread of cryptocurrencies, they are still not subject to a standard that determines how to deal with them independently. On the contrary, the issue is still limited to specialized institutions, such as the High Committee for International Financial Standards, based on the opinions of some committees or on the suggestions and writings of some academics. This issue provides researchers with the opportunity to make opinions and discuss potential accounting standards related to cryptocurrencies in their financial statements. In general, cryptocurrency can be registered as a type of asset, and its classification within assets also varies depending on the main activity of the enterprise and how the cryptocurrency is used.