密碼貨幣之商業應用與會計處理

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。

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.