Document Type : بحث
Author
Abstract
The digital (electronic) currency is a circulating digital asset, which does not have a circulating entity or a tangible entity, as it is produced by means of computer programs. It cannot be subject to control and controlled by governments or any central bank, but rather it acts as a medium of exchange for the (equivalent) principle. This is done by using modern technology (the Internet), relying on encryption technology and block chain technology, as it originated in 2009, The researcher presented an analytical study of the accounting problems and their solutions for digital (electronic) currency, in light of the requirements of the International Financial Reporting Standards for Financial Reporting (IFRS). And according to the appropriate accounting rules, the questionnaire list method was used to collect data from the sample, which is the field of study for a number of accountants as well as some academics and in accounting and auditing offices. The data was analyzed using the modern statistical software package for social sciences SPSS, and some of the results indicated Statistical analysis of the data of the field study led to the acceptance of the research hypotheses developed by the researcher, and it was in light of the requirements of international financial reporting standards (IFRS).
The study reached several recommendations, including the important one, which is the need to issue an accounting standard for digital currency and be within the International Financial Reporting Standards (IFRS) and to issue accounting guidelines and legislation that accommodate accounting problems. The study also showed that the majority of the conclusions in the research sample were their answers in agreement that the possibility of using digital currency in the accounting field is an important matter in keeping pace with modern technical developments in banks and financial companies, with a percentage of more than 90% of the respondents.
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