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Browsing Publicații științifice ale Universității – AgriScriptum / Scientific Publications of the University - AgriScriptum by Subject "accountancy"

Browsing Publicații științifice ale Universității – AgriScriptum / Scientific Publications of the University - AgriScriptum by Subject "accountancy"

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  • Assessments of cryptocurrency accounting from an international perspective 
    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. ...