مجلة دراسات متقدمة في المالية والمحاسبة
Volume 5, Numéro 1, Pages 100-120
2022-07-31

The Acceptability Of The Cryptocurrencies To The Accounting System. Theoretical Study



Authors : Bilrras Ali Abdelmnam .

Abstract

The emergence of financial crisis in the last decade have created a new type of asset called cryptocurrency. In meantime, global economic suffering from inflation due to dominated governments on printing money. Bitcoin, the first and most popular cryptocurrency could lead the new financial system because it provides many features such as limited supply, less fees and high transparent. Cryptocurrency provides decentralized system, which makes the transaction anonymous and much secure. However, there are other obstacles may affect it to replace traditional fiat currency for instance, volatile of its price, unrecognized by governments and uses for illegal activities. Although the Bitcoin offers a small transaction fee that motivate some firms to reduce their products cost however, volatile of its price could damage their accounting system because it depends on the principle of historical cost.

Keywords

Bitcoin ; Cryptocurrency ; Volatile ; Fiat currency ; Accounting system ; Historical cost

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