Accounting of crypto money transactions, an application

Crypto coins, which are the most talked about in the global economy in recent years, are increasing their usage areas day by day. One of the problems arising from the economic definition and use of these assets is the recognition of these assets. These assets must be aligned with accounting information system depending on the purpose of use and retention period. In this thesis, Blockchain technology, which provides the use of these assets, is mentioned. Then, in what way and in other states as defined in Turkey and investigated how these assets should be accounted for. It said the Capital Markets Board work mainly in Turkey, Central Bank and the important work done by institutions such as the Ministry of Finance has. which has all these studies and already the fiscally Turkey Value Added Tax Law, Income Tax Law, the Turkish Commercial Subject to Tax Procedure Law and Accounting Standards Committee has made recommendations regarding the evaluation of Crypto money in terms of monitoring the accounting information system. The systems proposed in accounting of these assets are generally classified under three headings. These can be classified as enterprises that use Crypto for money mining, businesses that mediate crypto money transactions and businesses that use them as payment and collection instruments in their commercial transactions. It is emphasized that after determining these assets, they should be considered as commodities, counted as securities and taken into account in case of cash. In the last part of this study, the companies that use these assets as payment and collecting instruments in their commercial activities in terms of the use of these assets are designed by using some of the crypto coins in payment and collection transactions and assuming that some assets are considered as investment instruments.