Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F18%3A00053080" target="_blank" >RIV/61384399:31110/18:00053080 - isvavai.cz</a>
Result on the web
<a href="http://www.uhu.es/ijdar/10.4192/1577-8517-v18_7.pdf" target="_blank" >http://www.uhu.es/ijdar/10.4192/1577-8517-v18_7.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4192/1577-8517-v18_7" target="_blank" >10.4192/1577-8517-v18_7</a>
Alternative languages
Result language
angličtina
Original language name
Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models
Original language description
Main topics of the document: IFRS; bitcoin; cryptocurrency; accounting; volatility; fair value; accounting models for cryptocurrencies
Czech name
—
Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
The International Journal of Digital Accounting Research
ISSN
1577-8517
e-ISSN
2340-5058
Volume of the periodical
18
Issue of the periodical within the volume
1
Country of publishing house
ES - SPAIN
Number of pages
28
Pages from-to
161-188
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85067955465