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Recommendations on the accounting of digital currencies and digital money transactions

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2020
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Abstract (EN)

As we transitioned from the Information Age to the Digital Age, there have been some changes in the existing currencies we use like everything else in our lives. In the New World, we are experiencing a process where we meet Crypto Money (Digital Money), which are used without Public Inspection, are transferred without the need for a third party, and are transferred with less expense and physically do not exist. Among the cryptocurrencies where the functioning process is managed with a Block Chain system, Bitcoin is the most known with its brand name. The birth, today and tomorrow of Bitcoin is also mentioned in my research. While there is uncertainty about how these digital currencies, which do not have a tax infrastructure yet, will be accounted, it is among the assumptions that these currencies will be evaluated as commodity / commodity, securities, cash value, money and taxed. In this context, the survival curves money crypto, crypto-currency outlook in Turkey, use, evaluation will be made on taxation and also to account.

Author

Yağmur Ergül

How to Cite

Yağmur Ergül (Master Thesis). Recommendations on the accounting of digital currencies and digital money transactions, 2020, Feyziye Schools Foundation Işık University.

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