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Accounting for Tokens as Crypto Assets

Author

Listed:
  • Meltem Ece Çokmutlu

    (Karabük University)

  • Metin Kılıç

    (Bandırma Onyedi Eylül University)

Abstract

How crypto assets will be included in the accounting records is important for all stakeholders. It is very important to clarify the classification of crypto assets to correctly perform the classification function, one of the basic functions of accounting. Today, crypto assets are included in different asset classes according to their intended use. It is possible to say that the classification proposals as cash and cash equivalents, securities (financial instruments), stocks, and intangible assets are the most common asset groups in the literature. Crypto assets and the parties using them differ in their purpose. In this study, suggestions have been made on how businesses that hold tokens defined in the crypto asset group for investment purposes should account for these assets.

Suggested Citation

Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:128
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