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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

9

Strana od-do

83-91

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

3. 12. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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