Program
Subjects
Works
Book Types
Cover of 'undefined'
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. 399 pages.
Schriften zum Recht der Digitalisierung (SRDi) 17
DOI 10.1628/978-3-16-162445-2
including VAT
  • eBook PDF
  • available
  • 978-3-16-162445-2
Also Available As:
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)