CO accounting for cryptocurrencies
Type
digital resource
Date Issued
2018-06-01
Author(s)
Abstract
The accounting for cryptocurrencies is not specified in the Swiss Code of Obligations (CO). Hence, an interpretation of the existing rules and the recognised financial reporting principles of Art. 958c is required. The following analysis focuses on payment token and uses Bitcoin as an example.
Language
English
HSG Classification
contribution to practical use / society
Publisher
Crypto Valley Association
Publisher place
Zug, Switzerland
Subject(s)
Eprints ID
254340
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Name
index.html
Size
158.42 KB
Format
HTML
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