BITCOIN İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ

Abstract

Cryptocurrencies emerging with the development of information technologies, internet infrastructureand e-commerce in the world in the last ten years, are not connected to a central authority and are usedworldwide with cryptographic systems. Although Bitcoin is the most well-known and there are a widevariety of cryptographic currencies, the increase in the interest in these currencies and the widespreaduse of these currencies require the examination of tax, law and especially accounting.The definition and subsequent accounting of crypto assets creates a significant challenge. The lack of agovernment behind these assets, the absence of an issuing company in general, the fact that they havevery different characteristics and that they may have different features from conventional productsare the challenges ahead. Since there are no standard definitions and processes as a result of differentfeatures and applications, in this article, only bitcoin transactions have been studied to form a basis. Itwill be possible to expand the work on other crypto assets on the basis of this.