Osman Nuri ŞAHİN

TMS & TFRS IŞIĞINDA MUHASEBE, VERGİ VE DENETİM AÇISINDAN BİTCOİN VE DİĞER KRİPTO PARA BİRİMLERİ

Günlük yaşama hızla giren kripto para birimleri bireyin hayatını çevrelemeye başlamıştır. Muhasebe açısından konuya bakıldığında açıklık getirilmesi gereken önemli yeni durumlar ortaya çıkmıştır.Bunlara örnek olarak kripto para birimlerinin muhasebeleştirilmesi, meydana gelen kazancın vergilendirilmesi, işletmelerin bünyelerinde bulunan kripto paraların ve bu paralarla yapılan işlemlerin denetim açısından durumu sayılabilir.Bu çalışmada kripto para birimlerinin TMS ve TFRS ışığında muhasebe açısından incelenerek muhasebeleştirilmesi, vergiye konu edilmesi ve denetim açısından durumunun irdelenerek çeşitli önerilerde bulunulması amaçlanmaktadır.

BITCOIN AND OTHER CRYPTO CURRENCIES IN THE TERMS OF ACCOUNTING, TAXATION AND AUDITING IN THE LIGHT OF IAS & ISFRS

Cryptocurrencies entered into daily life so fast and started to surround individuals’ life. When taken from accounting perspective many new issues emerged financially vital important. Examples of such issues can be given like accounting of cryptocurrencies, taxation of gains, auditing of corporates’ cryptocurrencies and financial transactions those made with cryptocurrencies. In this study, it is aimed to analyze cryptocurrencies from accounting view in the light of IAS and IFRS, then analyze accounting, taxation and auditing of cryptocurrencies and finally make suggestions.

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