Accounting for digital currencies
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DOI: 10.1016/j.ribaf.2023.101897
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References listed on IDEAS
- Boon Seng Tan & Kin Yew Low, 2017. "Bitcoin – Its Economics for Financial Reporting," Australian Accounting Review, CPA Australia, vol. 27(2), pages 220-227, June.
- Habip Demirhan, 2019. "Effective Taxation System by Blockchain Technology," Contributions to Economics, in: Umit Hacioglu (ed.), Blockchain Economics and Financial Market Innovation, chapter 0, pages 347-360, Springer.
- Morten Linnemann Bech & Rodney Garratt, 2017. "Central bank cryptocurrencies," BIS Quarterly Review, Bank for International Settlements, September.
- Elsayed, Ahmed H. & Nasir, Muhammad Ali, 2022. "Central bank digital currencies: An agenda for future research," Research in International Business and Finance, Elsevier, vol. 62(C).
- Cynthia Weiyi Cai, 2021. "Triple‐entry accounting with blockchain: How far have we come?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 71-93, March.
- Codruta Boar & Henry Holden & Amber Wadsworth, 2020. "Impending arrival - a sequel to the survey on central bank digital currency," BIS Papers, Bank for International Settlements, number 107.
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Cited by:
- Voicu D. Dragomir & Valentin Florentin Dumitru, 2023. "Recognition and Measurement of Crypto-Assets from the Perspective of Retail Holders," FinTech, MDPI, vol. 2(3), pages 1-17, August.
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More about this item
Keywords
Accounting; Blockchain; Digital currency; Central bank digital currency; Cryptocurrencies; Decentralised technology; Triple-entry accounting;All these keywords.
JEL classification:
- F30 - International Economics - - International Finance - - - General
- G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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