Evaluation of possibilities and risks in keeping bitcoins in the EU accounting records
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A89533" target="_blank" >RIV/60460709:41110/21:89533 - isvavai.cz</a>
Result on the web
<a href="https://www.shs-conferences.org/articles/shsconf/abs/2021/40/shsconf_glob2021_08022/shsconf_glob2021_08022.html" target="_blank" >https://www.shs-conferences.org/articles/shsconf/abs/2021/40/shsconf_glob2021_08022/shsconf_glob2021_08022.html</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1051/shsconf/202112908022" target="_blank" >10.1051/shsconf/202112908022</a>
Alternative languages
Result language
angličtina
Original language name
Evaluation of possibilities and risks in keeping bitcoins in the EU accounting records
Original language description
Research background: Cryptocurrencies are a specific form of currency that has emerged with the rise of globalization and the Internet. At present, there are still no necessary guidelines to enable bitcoin to be accounted for uniformly, not even within the framework of the international accounting standards IFRS. Purpose of the article: That is to evaluate the possibilities of correct procedure in accounting for bitcoin according to applicable accounting regulations with identification of deficiencies and risks and overall impact on profit and loss statements and tax issues in reporting bitcoin, especially in income taxes and VAT.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
21st International Conference Globalization and itsSocio-Economic Consequences
ISBN
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ISSN
2261-2424
e-ISSN
2261-2424
Number of pages
8
Pages from-to
0-8
Publisher name
University of Žilina
Place of publication
Žilina, Slovak Republic
Event location
Žilina, Slovak Republic
Event date
Oct 13, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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