التفاصيل البيبلوغرافية
| العنوان: |
MRS/MSFI ZA RAČUNOVODSTVO KRIPTOVALUTA. (Slovenian) |
| العنوان البديل: |
IAS/IFRS FOR CRYPTOCURRENCY ACCOUNTING. (English) |
| المؤلفون: |
Petrović, Teodor M., Tanasić, Ljiljana Ž. |
| المصدر: |
Business Consultant / Poslovni Konsultant; Nov2021, Vol. 13 Issue 110, p11-24, 14p |
| مصطلحات موضوعية: |
FINANCIAL instruments, FINANCIAL performance, FINANCIAL statements, CRYPTOCURRENCIES, DISCLOSURE laws, BUSINESS models, ACCOUNTING education |
| الملخص (بالإنجليزية): |
Crypto asset and cryptocurrency accounting is still an unexplored area, there is a lack of guidance in financial reporting standards, and significant implications arise in the preparation of financial statements. Cryptocurrency accounting does not easily fit into the framework of IAS / IFRS and cryptocurrency owners should monitor the activities of standard setters and guidelines issued by regulators to assess their business model and determine the accounting coverage, classification, and measurement of these assets held in accordance with IAS/IFRS. In June 2019, IFRS IC issued guidelines and highlighted, in a framework publication of the decision, the requirements applicable to the holding of cryptocurrencies by entities, concluding that IAS 2 - Inventories applies to cryptocurrencies when held for sale on a regular course of business. If IAS 2 is not applicable then the entity applies IAS 38 - Intangible Assets, to record the possession of cryptocurrencies. Other standards for crypto-asset owners are also discussed in the paper: IAS 7 - Statement of Cash Flows, IAS 39 - Financial Instruments: Recognition and Measurement, IAS 40 - Investment Property, IAS 16 - Property, Plant and Equipment, IAS 32 - Financial Instruments: Presentation. Entities holding cryptocurrencies will be required to comply with the disclosure requirements of either IAS 2 or IAS 38, as appropriate, so that users of financial statements can understand the impact of holding cryptocurrencies on their financial position, financial performance, and cash flows. The general disclosure requirements in IAS 1 - Presentation of Financial Statements and IAS 10 - Events after the Reporting Period may also be relevant. [ABSTRACT FROM AUTHOR] |
| Abstract (Bosnian): |
Kriptoimovina i računovodstvo kriptovaluta još uvijek je neistraženo područje, jer nedostaju smjernice u standardima finansijskog izvještavanja, pa značajne implikacije nastaju kod sastavljanja finansijskih izvještaja. Računovodstvo kriptovaluta ne uklapa se lako u okvir MRS/MSFI i vlasnici kriptoimovine bi trebalo da prate aktivnosti donosilaca standarda i smjernica koje donose regulatori, kako bi procijenili svoj poslovni model i odredili računovodstveni obuhvat, klasifikaciju i mjerenje ove imovine koju drže u skladu sa MRS/MSFI. IFRS IC je u junu 2019. godine izdao smjernice i naglasio, u okvirnom objavljivanju odluke, zahtjeve koji se primjenjuju za posjedovanje kriptovaluta od strane entiteta, pri čemu je zaključio da se MRS 2 - Zalihe primjenjuje na kriptovalute kada se drže za prodaju u redovnom toku poslovanja, a sko MRS 2 nije primjenljiv onda entitet primjenjuje MRS 38 – Nematerijalna imovina, za evidentiranje posjedovanja kriptovaluta. U radu su razmatrani i drugi standardi za vlasnike kriptoimovine: MRS 7 - Izveštaj o tokovima gotovine, MRS 39 - Finansijski instrumenti: Prepoznavanje i odmjeravanje, MRS 40 - Investicione nekretnine, MRS 16 - Nekretnine, postrojenja i oprema, MRS 32 - Finansijski instrumenti: Prezentacija. Entiteti koji posjeduju kriptovalute moraće da se pridržavaju zahtjeva za objelodanjivanjem ili MRS 2 ili MRS 38, prema potrebi, kako bi korisnici finansijskih izvještaja [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
