Accounting and Taxation of Cryptoassets

Autor: Elfriede Sixt, Klaus Himmer
Rok vydání: 2019
Předmět:
Zdroj: SSRN Electronic Journal.
ISSN: 1556-5068
DOI: 10.2139/ssrn.3419691
Popis: Cryptoassets have attracted significant and growing attention from consumers, regulators and markets globally during recent years. We observe that the current accounting frameworks all over the world, at least at first sight, lack any clear guidance on what accounting treatment may be acceptable for cryptoassets and in particular for cryptocurrencies. The same can be said for taxation, although most countries have issued some basic guidance over the past few years, there is still substantial ambiguity on several important questions about the taxation of cryptoassets and no international approach has been applied
Databáze: OpenAIRE