Marcus Braun

Die bilanzrechtliche Abbildung von Blockchain-basierten Zahlungsmitteln

Eine Untersuchung nach Handelsrecht und IFRS
[Blockchain-Based Means of Payment in Accounting. An Examination under German Commercial Law and International Financial Reporting Standards.]
2023. XXIV, 375 pages.
Published in German.
including VAT
  • sewn paper
  • available
  • 978-3-16-162339-4
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Summary
How should companies deal with cryptocurrencies in their financial statements? The current lack of a specific accounting standard here leads Marcus Braun to investigate how blockchain-based cryptocurrencies could be treated under existing International Financial Reporting Standards (IFRS) and commercial law in Germany.

Schriften zum Recht der Digitalisierung (SRDi)