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Cryptocurrencies for the payment of products or services: Risks, accounting practices and regulations
Resource type
Authors/contributors
- Allen, David (Author)
- Aselta, James (Author)
- Engel, Russell (Author)
Title
Cryptocurrencies for the payment of products or services: Risks, accounting practices and regulations
Abstract
This paper examines the risks, accounting practices and disclosures of companies who accept cryptocurrency for the payment of products or services. We provide a brief history of cryptocurrency and blockchain technology that allows the reader to deepen their understanding of the subject before moving on to a discussion of how regulatory bodies such as the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) and the Internal Revenue Service (IRS) are treating the accounting for cryptocurrency transactions.
Publication
Accounting and Finance Research
Date
2019-09-08
Volume
8
Issue
4
Pages
19
Journal Abbr
AFR
Citation Key
allenCryptocurrenciesPaymentProducts2019
Accessed
10/7/19, 11:19 PM
ISSN
1927-5994, 1927-5986
Short Title
Cryptocurrencies for the payment of products or services
Library Catalog
DOI.org (Crossref)
Extra
2 citations (Crossref) [2023-10-31]
Citation Key Alias: lens.org/112-071-780-171-889, pop00319
tex.type: [object Object]
Citation
Allen, D., Aselta, J., & Engel, R. (2019). Cryptocurrencies for the payment of products or services: Risks, accounting practices and regulations. Accounting and Finance Research, 8(4), 19. https://doi.org/10.5430/afr.v8n4p19
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