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Kryptowhrungen im Rechnungswesen

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658360535
Condition
New
Product Description

Kryptowhrungen werden immer mehr zu einem Bestandteil des Wirtschaftslebens. Sie werden fr Spekulationsgeschfte eingesetzt. Langsam aber sicher werden sie auch zu normalen Zahlungsmitteln. Auch in der Realwirtschaft wchst die Akzeptanz. Damit halten auch immer mehr Unternehmen Bestnde in Kryptowhrungen. Fr diese Unternehmen stellt sich die Frage nach der Bilanzierung ihrer Kryptowhrungsbestnde. Das vorliegende Buch zeigt auf, welche Bilanzpositionen nach den deutschen, Schweizer und sterreichischen Rechnungslegungsnormen infrage kommen. Auch wird thematisiert, welche Wertanstze fr die Kryptowhrungen gewhlt werden knnen bzw. mssen. Aufgrund ihrer Relevanz fr alle drei Staaten finden auch die IFRS breite Bercksichtigung.

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