Considerations Regarding the Possibility of Emphasising the Virtual Currency Transactions in Accounting

The phenomenon of virtual currency, and especially the virtual currency Bitcoin, have managed to draw attention of the population, organizations and governments, from the moment of its appearance, proliferating pro and against attitudes against their use in the day-to-day transactions. The study is...

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Published inAnalele Universității "Dunărea de Jos" Galați. Fascicula I, Economie și informatica aplicata Vol. 23; no. 1; pp. 70 - 76
Main Authors Riana Iren RADU, Violeta ISAI, Oana Iuliana MIHAI
Format Journal Article
LanguageEnglish
Published Dunarea de Jos University of Galati 01.04.2017
Subjects
Accounting treatments
Bitcoin
Transactions with virtual assets
Virtual currency
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Abstract The phenomenon of virtual currency, and especially the virtual currency Bitcoin, have managed to draw attention of the population, organizations and governments, from the moment of its appearance, proliferating pro and against attitudes against their use in the day-to-day transactions. The study is a detailed analysis of the virtual currency phenomenon and an attempt to outline a possible status from the accounting point of view of the virtual worlds, starting from the position adopted by the regulating authorities in the countries where the virtual currencies register the highest rate of use.
AbstractList The phenomenon of virtual currency, and especially the virtual currency Bitcoin, have managed to draw attention of the population, organizations and governments, from the moment of its appearance, proliferating pro and against attitudes against their use in the day-to-day transactions. The study is a detailed analysis of the virtual currency phenomenon and an attempt to outline a possible status from the accounting point of view of the virtual worlds, starting from the position adopted by the regulating authorities in the countries where the virtual currencies register the highest rate of use.
Author Riana Iren RADU
Violeta ISAI
Oana Iuliana MIHAI
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SubjectTerms Accounting treatments
Bitcoin
Transactions with virtual assets
Virtual currency
Title Considerations Regarding the Possibility of Emphasising the Virtual Currency Transactions in Accounting
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