Özet:

The word Cryptocurrency can be expressed as encrypted currency or encrypted exchange tool. Especially in 2017, with its very high rates of value over currencies, it has attracted the attention of government authorities, regulators and investors. Whereas States are concerned with the issues of recording, taxing, presenting in the financial statements, the absence of any government authority or regulatory body behind them and the possibility that the states affect their monetary and financial policies, investors are concerned with the issues of high volatility, their investment is not guaranteed and the investment cannot be reflected in the financial statements. Our study first examined cryptocurrency exchange tools, and then discussed the possibilities of these tools being defined as money, currency or goods. In addition, the issues of accounting and presenting in the financial statements have been addressed in accordance with the provisions of the Accounting System Application General Notifications and International Accounting Standards in our country for the companies that do mining these tools, use as a exchange tool, which make this purchase sale.