چکیده مقاله
This article delves into the crucial role of accounting in determining the true economic value of digital assets, including cryptocurrencies, non fungible tokens NFTs , and blockchain based technologies Digital assets have emerged as transformative financial instruments, yet their valuation poses significant challenges due to inherent market volatility, lack of standardized practices, and their unique dependence on decentralized systems The primary objective of this article is to explore how accounting frameworks and methodologies adapt to these complexities and provide reliable valuation metrics for digital assets Key accounting standards, such as ASC 350 60, emphasize the necessity of fair value measurement for cryptocurrencies, where periodic revaluation mirrors market fluctuations in financial statements Similarly, non crypto blockchain based assets require unique accounting treatments based on contractual and economic specificities The article highlights the importance of market risk assessment, liquidity evaluation, and sophisticated analytic tools in overcoming valuation hurdles By leveraging blockchain’s inherent transparency, coupled with innovations like Machine Learning and Artificial Intelligence, organizations can achieve more accurate and efficient asset valuations Blockchain technology offers immutable transaction records, enhancing auditor reliability and enabling tokenized financial reporting mechanisms Furthermore, the article underscores the need for professional judgment and skepticism in navigating market uncertainties and establishing value amidst rapid regulatory and technological advancements This article aims not only to provide a roadmap for addressing the technical and procedural challenges of accounting for digital assets but also to emphasize their impact on corporate financial reporting, investment decision making, and strategic planning By integrating advanced accounting methodologies and embracing blockchain driven innovations, organizations can create robust frameworks to evaluate digital assets accurately, ensuring transparency and reliability in financial reporting
کلیدواژهها
نویسندگان
Vahideh Asadzadeh
PhD in Business Management from University of Tehran-Iran
Samaneh Panjaee Sahzabi
Master of Accounting, Faculty of Management and Accounting, Islamic Azad University, Yadegar Imam Branch, Shahr e Ray, Tehran Province, Iran
Khadijeh Asadzadeh
Master's degree in Educational Management from Azad University – Iran
شیوه ارجاع
Panjaee Sahzabi, Samaneh,1404,The Role Of Accounting In Determining The True Value Of Digital Assets And Related Technologies Such As Cryptography And Blockchain,18th International Conference on Management, World Trade, Economics, Finance and Social Sciences
ارائهشده در
مجموعه مقالات هجدهمین کنفرانس بین المللی مدیریت، تجارت جهانی، اقتصاد، دارایی و علوم اجتماعی31 اردیبهشت 1404