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Accounting for digital currencies (2023)
Journal Article
Alsalmi, N., Ullah, S., & Rafique, M. (2023). Accounting for digital currencies. Research in International Business and Finance, 64, Article 101897. https://doi.org/10.1016/j.ribaf.2023.101897

The purpose of this paper is twofold: (i) to investigate some of the main issues surrounding the classification of digital currencies, and (ii) to identify the accounting practices and standards tied to digital currencies. This paper discusses two di... Read More about Accounting for digital currencies.