Author :
Abstract
Kripto para, oluşumlarında kriptografik ve zaman damgası gibi çeşitli teknolojilere bağlı olan en yaygın ve modern teknolojilerden biridir. Kripto para, yaygınlaşmasının ardından birçok kişi ve kurumlar tarafından da kabul görmüştür. Gerçekte, birçok şirket kripto paraları operasyonlarının ana faaliyeti olarak veya nakit yerine ödeme aracı olarak kabul etmektedir.
Günümüzde, ihraç yöntemlerine ve para birimini oluşturma ve çalıştırma sürecinde güvenilen teknolojinin türüne bağlı olarak farklı türlerde birçok kripto para birimi bulunmaktadır. En çok öne çıkan kripto para birimlerinden biri de diğer kripto para birimlerinden ayrılan hususiyeti ve özellikleriyle adından söz ettiren Bitcoin’dir. Bitcoin, üzerine inşa edildiği Blockchain teknolojileri sayesinde şu anda hem fiyat hem piyasa değeri açısından en büyük hacmi işgal etmektedir. Öte yandan, kripto para yaygınlaşmasına rağmen, hala onlarla bağımsız olarak nasıl başa çıkılacağını belirleyen bir standarda tabi değiller. Aksine, konu halen Uluslararası Finansal Standartlar Yüksek Komitesi gibi uzmanlaşmış kurumlar, bazı komitelerin görüşleriyle veya bazı akademisyenlerin öneri ve yazılarına dayalı olarak sınırlandırılmıştır. Bu husus araştırmacılara, finansal tablolarda kripto para ilgili muhtemel muhasebe standartları için görüş bildirme ve tartışma fırsatı sunmaktadır. Genel olarak kripto para bir varlık türü olarak kayıt altına alınabilir ve varlıklar içindeki sınıflandırmaları da işletmenin ana faaliyeti ve kripto parayı nasıl kullanıldığına bağlı olarak değişmektedir.
Keywords
Abstract
Cryptocurrencies are one of the most widespread and modern technologies that relied on various techniques in their formation, such as cryptographic and timestamp techniques. Cryptocurrency has been accepted by many people and institutions after its spread. In fact, many companies have adopted cryptocurrencies as the main activity of their operations or accepting them as a means for payment instead of cash.
At present, there are many types of cryptocurrencies depending on the methods of issuance and the type of technology that was relied on in the process of building and operating that currency. One of the most prominent cryptocurrencies is Bitcoin, which has become famous due to its properties and features that differ from other cryptocurrencies. On the other hand, despite the wide spread of cryptocurrencies, they are still not subject to a standard that determines how to deal with them independently. On the contrary, the issue is still confined to the opinions of some committees in specialized institutions such as the Higher International Committee for Financial Standards or based on Suggestions and writings of some academics. This provides researchers with an opportunity to express an opinion and discuss potential cases of accounting standards and disclosures related to cryptocurrencies in financial statements. In general, digital currencies can be booked as a type of asset and their classification within the assets varies depending on the state of activity and how they are used in institutions.
Keywords
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