კრიპტოვალუტის აღრიცხვის საკითხები ფასს-ის მიხედვით

ავტორები

  • ნელი სესაძე საქართველოს ეროვნული უნივერსიტეტი
  • ნინო გრიგოლაია ალტე უნივერსიტეტი

საკვანძო სიტყვები:

Cryptocurrency, Balance Sheet, Capitalization

რეზიუმე

Cryptocurrency belongs to the category of digital money, the distribution of which is associated with computers integrated into a single system, and their special software, which issues this type of currency through a cryptographic mathematical „algorithm“. It does not  depend on central regulatory authorities.

The rate of distribution of cryptocurrencies today is overwhelming. The capitalization of cryptocurrencies (that is, the number of issued units of cryptocurrencies multiplied by the market value) in October 2016 more than doubled compared to 2015 and reached $10.6 billion, and in 2019 reached $19 billion.

In this article, we will look at the peculiarities of accounting for cryptocurrency in accordance with the recommendations for accounting for cryptocurrency presented by the Financial Reporting Interpretations Committee in 2019.

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2021-12-20