加密資產會計處理之探討

Abstract

隨著加密資產市場的快速發展，其會計處理在全球財務報告中成為重要議題。本研究旨在探討加密資產(特別是加密貨幣)在美國公認會計原則(US GAAP ASU 2023-08)、國際財務報導準則(IFRS)及日本會計準則(J-GAAP)下的會計處理差異，並分析其對財務報表的表達、揭露及實務影響。 研究首先回顧加密資產的定義、分類及各別規範框架下的會計處理，接續探討加密資產特殊議題例如首次代幣發行(ICO)、證券型代幣發行(STO)、穩定幣及中央銀行數位貨幣(CBDC)等特殊交易的會計議題。其次，通過比較US GAAP的公允價值模式、IFRS的靈活分類(存貨、無形資產、金融資產)及J-GAAP的活絡市場與代管資產處理，分析三者對財務況、營運績效及風險揭露的影響。 未來，全球會計準則可能朝專門準則制定、公允價值主導及永續揭露方向發展。本論文提供對加密資產會計處理的全面洞察，為台灣企業及政策制定者提供實務參考。

The study aims to explore the differences in accounting treatments for crypto assets (particularly cryptocurrencies) under U.S. Generally Accepted Accounting Principles (US GAAP, ASU 2023-08), International Financial Reporting Standards (IFRS), and Japanese Generally Accepted Accounting Principles (J-GAAP, Practical Solution No. 38), and to analyze their impacts on financial statement presentation, disclosure, and practical implications. The research begins by reviewing the definition, classification, and accounting treatments of crypto assets under different regulatory frameworks, followed by an exploration of specific crypto asset issues, such as Initial Coin Offerings (ICOs), Security Token Offerings (STOs), stablecoins, and Central Bank Digital Currencies (CBDCs). Next, by comparing the fair value model of US GAAP, the flexible classification approach of IFRS (inventory, intangible assets, or financial instruments), and J-GAAP’s active market and custodial asset treatments, the study analyzes their effects on financial position, operational performance, and risk disclosure. In the future, global accounting standards are likely to move toward developing specialized standards, prioritizing fair value measurement, and emphasizing sustainability disclosures. This thesis provides a comprehensive insight into crypto asset accounting treatments, offering practical references for Taiwanese enterprises and policymakers.