Some Of Crypto - Jasill Contabilitate

Propuneri privind nregistrarea n contabilitate a criptomonedelor potrivit reglementrilor contabile romneti Numrul 9, septembrie 2020 Contabilitate i raportare financiar Conf. univ. dr. conf. univ. dr. lect. univ. dr. ASE Bucureti Rezumat: Romanian legislation does not consist of concrete guidelines on the accounting treatment of cryptocurrencies. They are not acknowledged as currencies traded on a regulated market and can not be classified as "timeless" currencies under the laws in this field.

In the laws of other states, according to accounting regulations, these virtual currencies are frequently categorized as stock or intangible possessions. Romanian experts typically deal with uncertainties regarding the proper method of accounting for cryptocurrency deals, specifically given that the accounting treatment has tax implications too. Therefore, in this article we aim to propose a variety of accounting treatments for the most regular cryptocurrency transactions, in accordance with the Order of the Minister of Public Finance No.

In addition, we propose changing the Chart of Accounts so that such aspects can be much easier to recognize in the accounting records of firms that utilize this type of properties. Additional Info : M41, M49 Pagini: 11-24 vizualizri rezumat 369 descrcri PDF 4425 vizualizri PDF 150.

n legislaia din ara noastr nu exist reglementri concrete n ceea ce privete tratamentul contabil al criptomonedelor. Acestea nu sunt recunoscute a fi tranzacionate pe o pia reglementat i nici nu pot fi catalogate drept monede clasice" n nelesul acceptat de legile n domeniu. n plus, pe fondul absenei normelor i a supravegherii monedelor virtuale la nivel international, precum i al diversificrii lor, aceste noi tipuri de valori sunt clasificate de Banca Naional a Romniei drept active speculative, extrem de unstable i de riscante.

n contextul legislaiei altor state, conform regulilor contabile, adesea aceste monede virtuale clasificate ca stocuri sau active necorporale. Exist adesea confuzii ntre profesionitii din Romnia cu privire la contabilitatea corect a tranzaciilor cu criptomonede. a creat conturi contabile noi pentru nregistrarea criptomonedelor, care trebuie prezentate fie ca imobilizri necorporale amortizabile, atunci cnd sunt deinute pentru a accesa bunuri sau servicii, fie ca investiii pe termen scurt reevaluate anual, atunci cnd acestea sunt deinute n scopuri investiionale.