Criptomoneda: perspective legale, contabile și fiscale
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2024-04-17 14:38
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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
Conferința "International scientific conference on accounting, ISCA 2021"
Chişinău, Moldova, 1-2 aprilie 2021

Criptomoneda: perspective legale, contabile și fiscale

JEL: M41, M48, F30

Pag. 152-160

Bunget Ovidiu-Constantin, Balea Maria-Roxana
 
Universitatea de Vest, Timişoara
 
 
Disponibil în IBN: 13 decembrie 2021


Rezumat

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.

Cuvinte-cheie
criptomonedă, tratament contabil, IFRS, tratament fiscal, reglementare, moneda de raportare