Accounting for Digital Currency: Preliminary Evidence From Malaysia

• Main Authors: Yap, Angeline Kiew Heong, Yap, Saw Teng
• Format: Article
• Language: English
• Published: European Publisher 2019
• Subjects: HG Finance; HG3810-4000 Foreign exchange. International finance. International monetary system; HJ9701-9940 Public accounting. Auditing
• Online Access: http://eprints.usm.my/47900/1/Accounting%20for%20Digital%20Currency%20Preliminary%20Evidence%20From%20Malaysia.pdf; http://eprints.usm.my/47900/; https://www.europeanproceedings.com/proceedings/EpSBS/volumes/ich2019

The increasing popularity in digital currency usage is pressuring accountants to undertake stewardship in recognizing, measuring and disclosing its transaction. Despite the increased usage, there is still a lack of guidelines in the international accounting standards resulting in accounting treatmen...