Tudoran, Alexandru-Sorin; Boicu, Bianca-Elena; Costuleanu, Carmen-Luiza; Ignat, Gabriela
(“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2022)
The international accounting bodies concerned with the subject recognize the asset attributes of cryptocurrencies, but
have different views on their classification and dispute the valuation model for cryptocurrencies. ...