加密貨幣會計認列對財報解讀差異之研究-《信息化理论与实践》

文章信息/Info

Author(s):: ( 237303) (International Financial Reporting StandardsIFRS)Generally Accepted Accounting Principles (GAAP U.S. GAAP)40(Data mining)(What-if analysis)(Sensitivity analysis) IFRSGAAP The Impact of Cryptocurrencies on Companies Under Accounting Recognition Yi-Tung Lin, Yean-Fu Wen (Institute of Information Management, National Taipei University, New Taipei City, Taiwan, 237303)

Keywords:: Cryptocurrencies; IFRS; GAAP; Sensitivity Analysis; What-If Analysis; Data Mining; Financial Ratios; Company Impact

Abstract:: Cryptocurrencies built on blockchain technology are a result of the technology’s rapid growth. Numerous businesses now retain and engage in cryptocurrencies for use in transactions, long-term investments, and other purposes due to their widespread use and ease. The conventional bookkeeping system must create rules that take into consideration the decentralized and unchangeable nature of cryptocurrencies. The research will first examine the recognition of cryptocurrencies by the International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP or U.S. GAAP), and then analyze the financial statistics, revenue flow, stockholder ownership, etc. of the business. Although coins have a high rate of circulation and can move rapidly between nations, each one has its own tax laws and bookkeeping standards. As a result, this research also covers the Canadian and American legal frameworks for tax-related problems. This research gathers 40 companies holding cryptocurrencies in different countries and uses data mining technology (Data mining) to examine the correlation between the financial reports of companies holding cryptocurrencies, stock prices, and market prices of cryptocurrencies. It also employs what-if analysis (What-if analysis) to identify the variables affecting the company before using sensitivity analysis (Sensitivity analysis) to determine which variable has a greater impact