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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡彥卿 | |
dc.contributor.author | I-Tse Ho | en |
dc.contributor.author | 何宜澤 | zh_TW |
dc.date.accessioned | 2021-06-17T08:24:51Z | - |
dc.date.available | 2024-08-16 | |
dc.date.copyright | 2019-08-16 | |
dc.date.issued | 2019 | |
dc.date.submitted | 2019-08-13 | |
dc.identifier.citation | 李榮謙,貨幣銀行學(九版),智勝文化事業有限公司,2008
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/74218 | - |
dc.description.abstract | 自從2008中本聰於Bitcoin: A Peer-to-Peer Electronic Cash System提出區塊鏈的概念,新型態的交易工具:密碼貨幣衝擊了傳統市場,隨著區塊鏈的發展與應用,密碼貨幣的種類越趨複雜,目前各國應對的相關規範仍在制訂中。
本研究以2019年觀察到的各類型密碼貨幣之原理以及商業應用,嘗試將其分類為四種:一、原生密碼貨幣,二、證券型代幣,三、資產型代幣,四、功能型代幣,並依據不同持有者的角色例如:交易所、代買所、挖礦公司、一般企業等,或是不同的持有目的探討其會計處裡。 本研究於探討會計處理時,先依據現行國際會計準則的規範,探討可以合理適用於各種密碼貨幣的會計處理方式,本研究對於無法合理適用國際會計準則規範的密碼貨幣,將會提供未來規範的建議。 | zh_TW |
dc.description.abstract | In 2008, Satoshi Nakamoto proposed the concept of blockchain in Bitcoin: A Peer-to-Peer Electronic Cash System, a new type of trading tool:cryptocurrency gave a shock to the traditional market. With the development and application of blockchain, the types of cryptocurrency have become more complex. The relevant regulations and specifications are still in the process.
This study classifies cryptocurrency into four types based on the principles and commercial applications of various types of cryptocurrencies observed in 2019:(1)blockchain-based cryptocurrency,(2)securities tokens,(3)asset-based tokens, (4)utility tokens, and according to the role of different holders(such as: cryptocurrency exchanges, cryptocurrency brokers, mining companies, general companies etc.)or different holding purposes to determine the accounting treatment. This study firstly discusses the accounting treatment methods that can be reasonably applied to various cryptocurrencies according to the current IFRSs and IASs. This research provides suggestions for the cryptocurrency that cannot be reasonably applied to IFRSs and IASs. | en |
dc.description.provenance | Made available in DSpace on 2021-06-17T08:24:51Z (GMT). No. of bitstreams: 1 ntu-108-R06722016-1.pdf: 2178985 bytes, checksum: 28c975ead2dc3e6269bd19caf7a5fc2b (MD5) Previous issue date: 2019 | en |
dc.description.tableofcontents | 誌謝辭………………………………………………………………………………... i
摘要………………………………………………………………………………….. ii Abstract……………………………………………………………………………… iii 目錄………………………………………………………………………………….. iv 表目錄……………………………………………………………………………….. vi 圖目錄………………………………………………………………………………. vii 第一章、 緒論………………………………………………………………………..1 第一節、研究背景、動機與目的………………………………………………..1 第二節、研究架構與流程………………………………………………………..2 第二章、文獻回顧………………………………………………………………...... 3 第一節、區塊鏈(blockchain)概要…………………………………………… 3 第二節、區塊鏈1.0與虛擬貨幣…………………….………………………….. 3 第三節、區塊鏈2.0與代幣…………………………………………………...… 6 第四節、涉及的會計公報…………………………………………………….… 11 第五節、密碼貨幣之交易與取得…………………………………………….… 21 第六節、原生密碼貨幣之公允價值……………………………………………. 29 第三章、會計處理…………………………………………………………………. 38 第一節、原生密碼貨幣…….……………………………………………….…... 38 第二節、證券型代幣……………………………………………………………. 49 第三節、資產型代幣……………………………………………………………. 53 第四節、功能型代幣……………………………………………………………. 64 第四章、研究結論與限制…………………………………………………………. 72 第一節、研究結論…………………………………………………………….… 72 第二節、研究限制…….……………………………………………………….... 74 參考文獻………………………………………………………………….………… 75 | |
dc.language.iso | zh-TW | |
dc.title | 密碼貨幣之商業應用與會計處理 | zh_TW |
dc.title | Commercial Application and Accounting Treatment
of Cryptocurrency | en |
dc.type | Thesis | |
dc.date.schoolyear | 107-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 許文馨 | |
dc.contributor.oralexamcommittee | 簡雪芳,李淑華 | |
dc.subject.keyword | 密碼貨幣分類,比特幣,會計處理,智能合約,區塊鏈,代幣, | zh_TW |
dc.subject.keyword | Cryptocurrency classification,Bitcoin,Accounting treatment,Smart contract,Blockchain,Token, | en |
dc.relation.page | 76 | |
dc.identifier.doi | 10.6342/NTU201903124 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2019-08-13 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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