Accounting of Cryptocurrencies according to International Financial Reporting Standards (IFRS)

Seminar paper from the year 2019 in the subject Business economics - Controlling, grade: 2,2, University of Applied Sciences Essen, course: Value Based Controlling & Intern. Accounting, language: English, abstract: This paper will describe if cryptocurrency can be handled as cash or other assets in the IFRS. By now, it is commonly known that cryptocurrencies are virtual currencies. Cryptocurrencie...