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Accounting of Cryptocurrency 加密货币的核算
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.001
Oguzhan Emre Bekir, Balcı Baki Rıza
{"title":"Accounting of Cryptocurrency","authors":"Oguzhan Emre Bekir, Balcı Baki Rıza","doi":"10.46988/icaf.01.12.2021.001","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.001","url":null,"abstract":"With the development of technology today, the concept of crypto money emerged in 2008. With this development, cryptocurrencies began to be considered indispensable concepts. Thus, countries were expected to take steps in terms of their accounting. While some countries have taken concrete steps in accounting and taxation, some have not yet taken steps. In this study, brief information about cryptocurrencies was given and current developments were explained. Several suggestions have been made for countries that have not yet completed their work in this regard, and why cryptocurrencies should be taxed is mentioned. In addition, by examining the IASB and IFRS recommendations, it was evaluated which asset class cryptocurrencies could enter. With these evaluations, it has been suggested in which asset class cryptocurrencies can be accepted for Turkey and the countries that have not completed their work.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128505555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
تحدیات إعادة تقییم الأصول الثابتة المادیة –دراسة حالة الشركات البترولیة الجزائریة ((重负)(重负)(重负)((重负))(重负))
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.020
بن سـاسي نظـیـرة, خــنوف أكــرم تقي الدین
{"title":"تحدیات إعادة تقییم الأصول الثابتة المادیة –دراسة حالة الشركات البترولیة الجزائریة","authors":"بن سـاسي نظـیـرة, خــنوف أكــرم تقي الدین","doi":"10.46988/icaf.01.12.2021.020","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.020","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128117662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
العلاقة بین إدارة الأرباح الحقیقیة وإدارة المستحقات المحاسبیة: دراسة استكشافیة لمجموعة من الشركات الجزائریة 与“真正的”””和““算”””的关系:对若干阿尔及利亚公司进行的“调查”
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.025
سایل عبدالرزاق, كيموش بلال كيموش بلال
{"title":"العلاقة بین إدارة الأرباح الحقیقیة وإدارة المستحقات المحاسبیة: دراسة استكشافیة لمجموعة من الشركات الجزائریة","authors":"سایل عبدالرزاق, كيموش بلال كيموش بلال","doi":"10.46988/icaf.01.12.2021.025","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.025","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
تدقیق الجودة كآلیة لتحقیق حوكمة المؤسسات الجامعیة الجزائریة 机构治理质量تدقیقكآلیةلتحقیقالجامعیةالجزائریة
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.032
منصوري ھواري, تونسعدي حنان
{"title":"تدقیق الجودة كآلیة لتحقیق حوكمة المؤسسات الجامعیة الجزائریة","authors":"منصوري ھواري, تونسعدي حنان","doi":"10.46988/icaf.01.12.2021.032","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.032","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129646157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
مدى تطبیق عقود الإیجار التمویلي بین التشریع الجبائي والتشریع المحاسبي في الجزائر
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.018
خالدي لزھر, شيخ عبدالقادر
{"title":"مدى تطبیق عقود الإیجار التمویلي بین التشریع الجبائي والتشریع المحاسبي في الجزائر","authors":"خالدي لزھر, شيخ عبدالقادر","doi":"10.46988/icaf.01.12.2021.018","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.018","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122670572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
أھمیة التدقیق الخارجي في تحسین نوعیة المعلومات المحاسبیة الواردة في القوائم المالیة 外层أھمیةالتدقیقتحسیننوعیةالمالیة名单中的المحاسبیة信息。
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.009
فیلالي حمزة, بوشریبة محمد
{"title":"أھمیة التدقیق الخارجي في تحسین نوعیة المعلومات المحاسبیة الواردة في القوائم المالیة","authors":"فیلالي حمزة, بوشریبة محمد","doi":"10.46988/icaf.01.12.2021.009","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.009","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114160634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
الأثر الضریبي للاختلافات بین المحاسبة والضریبة )دراسة حالة الجزائر - الواقع والممكن( 《阿尔及利亚真相与可能》
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.012
إیمان یخلف
{"title":"الأثر الضریبي للاختلافات بین المحاسبة والضریبة )دراسة حالة الجزائر - الواقع والممكن(","authors":"إیمان یخلف","doi":"10.46988/icaf.01.12.2021.012","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.012","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125999637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
علاقة تعزیز المیزة التنافسیة باعتماد طریقة التكلفة المستھدفة: دراسة استبیانیھ في بعض المؤسسات الجزائریة 关系تعزیزالمیزةالتنافسیةطریقةالمستھدفة费用:通过研究一些组织的استبیانیھالجزائریة
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.017
بن سلیمان نجیب, إسماعيل بوغازي إسماعيل بوغازي, بوعبید میلود بوعبید میلود
{"title":"علاقة تعزیز المیزة التنافسیة باعتماد طریقة التكلفة المستھدفة: دراسة استبیانیھ في بعض المؤسسات الجزائریة","authors":"بن سلیمان نجیب, إسماعيل بوغازي إسماعيل بوغازي, بوعبید میلود بوعبید میلود","doi":"10.46988/icaf.01.12.2021.017","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.017","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131447129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Corona Pandemic on the Students Widespread Use of Technology: A Case Study of Gulf University 冠状病毒大流行对学生广泛使用技术的影响:以海湾大学为例
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.007
M. Al-Absy, Namasiku D. Liandu
{"title":"The Impact of Corona Pandemic on the Students Widespread Use of Technology: A Case Study of Gulf University","authors":"M. Al-Absy, Namasiku D. Liandu","doi":"10.46988/icaf.01.12.2021.007","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.007","url":null,"abstract":"Education technology significantly influence the effectiveness of learning. The important of education technology has been increased within the period of Corona pandemic. The aim of the study is to examines the effect of Corona pandemic on the widespread use of technology to revolutionize education in HEIs. It measures the impact of Corona pandemic on the students’ capability of using the technology. The study used the survey method to seek the respondent’s perception on the above matters. Respondents are belonging to the higher education institution, namely, Gulf University students at accounting and finance. The authors expected that the effect of Corona pandemic on the widespread use of technology to revolutionize education in HEIs is significant. In other words, Corona pandemic could significantly influence the students’ capability of using the technology. The results of the study could alter the policy makers and education institution on the important of having technologic tools in education that may enhance the performance of students, as students currently are more capable for using most of education technology.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115551825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Risk Committee Board Attributes on Modified Audit Opinion in Malaysia 风险委员会董事会属性对马来西亚审计意见变更的影响
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.014
Mourad Boudiab, Amrane Bourib, Mohamed Merabet
{"title":"The Influence of Risk Committee Board Attributes on Modified Audit Opinion in Malaysia","authors":"Mourad Boudiab, Amrane Bourib, Mohamed Merabet","doi":"10.46988/icaf.01.12.2021.014","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.014","url":null,"abstract":"The presence of a separate risk management committee (SRMC) in non-financial organizations is viewed as crucial. It is an important part of the risk management process as well as a vehicle for corporate governance. The relationship between RMC attributes and amended audit opinion is described in this research using a conceptual framework. It emphasizes the importance of separating roles and obligations between an audit committee (AC) and an RMC. Furthermore, there must be no relationships between RMC and auditors for all risk management (RM) functions to be evaluated fairly. Following the Malaysian Corporate Governance Code of 2017, the board should establish an RMC with a majority of independent members to supervise the company's RM structure and policies, as well as their execution.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117228579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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