الفهرس 
صفحة العنوانOnly 14 pages are availabe for public view
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Abstract
Abstract:
This research aims to examine the current practices of accounting for bitcoins by reviewing some studies which related to this topic, and thus for achieving the main objective of the study, which is to develop a proposed model to account for bitcoins that harmonizes accounting practices of bitcoins.
The researcher finds that there are many different practices for accounting for bitcoins and there is no formal standard for cryptocurrencies.
By examining the proposed Model for accounting for bitcoins empirically, it was found that proposed model provides a unify model can be used in accounting for bitcoins and other cryptocurrencies that have the same features, and thus it will increase the quality of financial reports.