المحاسبة عن العملات الرقمية المشفرة في ضوء المعايير الدولية للمحاسبة والتقرير المالي (إطار مقترح- دراسة ميدانية)

Abstract

The study aimed to evaluate the suitability of the International Financial Reporting Standards (IFRS) for accounting for cryptocurrency transactions, through an analysis of the accounting literature and the relevant international accounting standards. The findings revealed that these standards are not adequate for accounting for cryptocurrency transactions. Accordingly, the study proposed a conceptual framework for accounting for this type of asset, accompanied by a field study to survey the opinions of a random sample of (128) participants, including academics specializing in accounting, external auditors in audit firms and offices, as well as accountants and internal auditors in Yemeni banks and exchange companies. The study reached several findings, the most important of which was that there was a high level of agreement among the study sample, amounting to (77.56%), regarding the appropriateness of the proposed framework for accounting for cryptocurrency transactions. The study also concluded with a recommendation emphasizing the need to develop an independent international accounting standard specifically for this type of digital asset, in order to enhance the transparency and quality of financial reporting.