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All Journal Jurnal Magister Akuntansi Trisakti
I Gede Githa Adhi Pramana
Lembaga Manajemen Aset Negara
Economics, Econometrics & Finance

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ACCOUNTING ANALYSIS FOR CRYPTO-ASSETS BASED ON IFRS I Gede Githa Adhi Pramana; Sekar Mayangsari; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.9637

Abstract

Crypto-asset has begun to develop and is starting to be widely owned by people and institution around the world. Since 2020, government of Indonesia throught Bappebti regulate Crypto-asset transaction as future contract. This is a phenomenon in view of the need for accounting treatment for Crypto-asset transactions. This research attempts to explore transaction characteristic of Crypto-asset with the approach and review of IAS and focus on the accounting treatment for cryptocurrency. The purpose of this study is to conduct a study of accounting for Crypto-asset based on the applicable IAS. This study uses a review literature model to find out accounting for Crypto-asset. The results of the study indicate that the most common treatment for Crypto-asset is as Intangible Asset and Inventory since the used of Crypto-asset until now mostly as investment and trading in contract futures.
Co-Authors Lin Oktris Sekar Mayangsari