The Influence of Cryptocurrencies on the Global Economy and Their Importance from the Accounting and Tax Point of View

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245554" target="_blank" >RIV/61989100:27510/20:10245554 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Influence of Cryptocurrencies on the Global Economy and Their Importance from the Accounting and Tax Point of View
Original language description
The paper deals with the specific and currently topical issue of cryptocurrencies from various perspectives. The aim of this paper is not only to monitor the impact of cryptocurrencies on the global economy but also to characterize cryptocurrencies, including their properties and functions. It also addresses opinions and controversy in understanding and capturing cryptocurrencies as money between their supporters and central authorities. Furthermore, it provides information on their valuation, accounting and taxation as it follows from the legislation of the Czech Republic as well as from the IAS/IFRS, including differences between the two. Since the popularity of cryptocurrencies has been growing lately, not only countries but also international and supranational institutions are beginning to pay more attention to cryptocurrency accounting and taxation issues. Given the growing popularity of cryptocurrencies today, it is necessary to support their positive understanding and benefits for the global economy within the EU.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic
ISBN
978-80-248-4456-5
ISSN
2571-029X
e-ISSN
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Number of pages
9
Pages from-to
83-91
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Dec 3, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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