Recognition and Measurement of Cryptocurrencies in Financial Statements Prepared in Accordance with the IFRS
Problematika účtovného zachytenia kryptomien (Bitcoin, Ethereum, Litecoin...). Doteraz neexistuje žiadny oficiálny štandard, či pravidlo na účtovné zachytenie a ocenenie kryptomien. Riešenie problematiky v rozsahu medzinárodných štandardov IFRS. Kryptoaktíva ako peniaze. Kryptoaktíva ako finančný ná...
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