Articolul precedent |
Articolul urmator |
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Ultima descărcare din IBN: 2024-04-17 14:38 |
SM ISO690:2012 BUNGET, Ovidiu-Constantin, BALEA, Maria-Roxana. Criptomoneda: perspective legale, contabile și fiscale. In: International scientific conference on accounting, ISCA 2021, 1-2 aprilie 2021, Chişinău. Chișinău, Republica Moldova: 2021, Ediția 10, pp. 152-160. ISBN 978-9975-155-25-0. |
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International scientific conference on accounting, ISCA 2021 Ediția 10, 2021 |
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Conferința "International scientific conference on accounting, ISCA 2021" Chişinău, Moldova, 1-2 aprilie 2021 | ||||||
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JEL: M41, M48, F30 | ||||||
Pag. 152-160 | ||||||
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OCDE recognizes the implications of interpretive mismatches of the nature of cryptocurrency and the importance of harmonizing them among states. The state must provide its citizens with fiscal and legal stability for the actual economic recovery, where cryptocurrency tends to occupy an increasingly high position in the top of financial interests. The research question is whether today a company can operate with cryptocurrency and be sure of its legal, accounting and tax effects? The research methods used are document analysis and case study. The result confirms that the field of cryptocurrency transactions is currently insufficiently regulated. |
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Cuvinte-cheie criptomonedă, tratament contabil, IFRS, tratament fiscal, reglementare, moneda de raportare |
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