BTC $86,012.85 +2.56%
ETH $2,729.01 +1.56%
BNB $777.84 +1.26%
XRP $1.53 +3.23%
SOL $121.46 +3.68%
TRX $0.3350 +0.60%
DOGE $0.0961 +2.24%
ADA $0.2548 +4.10%
BCH $313.77 +2.28%
LINK $14.33 +0.52%
HYPE $90.17 +1.85%
AAVE $184.07 +11.26%
SUI $1.18 +4.03%
XLM $0.2237 +2.51%
ZEC $1,382.37 +0.40%
AAPL $333.46 +0.95%
AMZN $251.67 +1.98%
GOOGL $344.88 +1.14%
MSFT $516.44 +0.44%
META $732.85 +1.01%
NVDA $236.82 +3.09%
TSLA $372.23 +3.91%
SNDK $1,722.88 -0.15%
INTC $123.28 +3.18%
SPCX $157.50 +2.96%
MU $1,080.60 +3.74%
AMD $638.03 +4.68%
BTC $86,012.85 +2.56%
ETH $2,729.01 +1.56%
BNB $777.84 +1.26%
XRP $1.53 +3.23%
SOL $121.46 +3.68%
TRX $0.3350 +0.60%
DOGE $0.0961 +2.24%
ADA $0.2548 +4.10%
BCH $313.77 +2.28%
LINK $14.33 +0.52%
HYPE $90.17 +1.85%
AAVE $184.07 +11.26%
SUI $1.18 +4.03%
XLM $0.2237 +2.51%
ZEC $1,382.37 +0.40%
AAPL $333.46 +0.95%
AMZN $251.67 +1.98%
GOOGL $344.88 +1.14%
MSFT $516.44 +0.44%
META $732.85 +1.01%
NVDA $236.82 +3.09%
TSLA $372.23 +3.91%
SNDK $1,722.88 -0.15%
INTC $123.28 +3.18%
SPCX $157.50 +2.96%
MU $1,080.60 +3.74%
AMD $638.03 +4.68%

韓國將制定關於虛擬資產的明確會計處理方針

2023-07-11 13:12:57

ChainCatcher 消息,据 News1 報導,韓國將在國際財務報告準則(IFRS)的合理解釋範圍內,制定關於虛擬資產的明確會計處理方針。該方針主要按照虛擬資產相關交易主體和交易階段。

其中公司對虛擬資產持有人的義務通常分為三個階段,除非在極少數情況下,對授予發行人的義務範圍進行事後任意更改,以避免提前確認為負債的出售所得確認時間;公司在完成對虛擬資產持有人的所有義務後,需將虛擬資產的出售份額確認為收益;在完成對通常分為三個階段的虛擬資產持有人的義務之前,公司收取的款項則應確認為負債。(來源鏈接)

關聯標籤
關聯標籤
app_icon
ChainCatcher 與創新者共建Web3世界