Accounting Consideration in Virtual Currency Block Chain

DOI

Bibliographic Information

Other Title
  • 仮想通貨ブロックチェーンにおける会計的考察

Abstract

<p>Bitcoin was defined as a “virtual currency” by the law, mainly in Article 2–5 of the Act on Fund Settlement, effective April 1, 2017. This virtual currency uses a technology called blockchain. We considered the accounting attribute of this virtual currency asset.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390004222613937024
  • NII Article ID
    130007897114
  • DOI
    10.11287/jmda.19.85
  • ISSN
    18824544
    18834930
  • Text Lang
    ja
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Disallowed

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