期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The use of cryptocurrencies in international practice suggests that countries are different in its implementation in circulation. This is explained, first of all, by the novelty of this instrument and the lack of a single definition of the “cryptology” category, which would reveal its essence. The positive attitude towards Bitcoins is typical for developed countries, and in developing countries there are some limitations in this area. Also, the emergence of a new product in the market of innovative technologies led to the emergence of a new object of accounting - electronic money. Therefore, countries at the global level should regulate the taxation system for cryptocurrency transactions; introduce a methodology for keeping records of transactions with them for the further development of enterprises and its integration into the global economic environment..
关键词：Cryptocurrency;Electronic Money;Peering of Virtual Currency;Exchange Rate;Exchange Rate Differences
