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undergraduate thesis
KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA
2021. urn:nbn:hr:228:153654
Dragošević, Tin
University of Split
University Department of Professional Studies

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Dragošević, T. (2021). KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:153654

Dragošević, Tin. "KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:153654

Dragošević, Tin. "KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:153654

Dragošević, T. (2021). 'KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 05 December 2023, https://urn.nsk.hr/urn:nbn:hr:228:153654

Dragošević T. KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 December 05] Available at: https://urn.nsk.hr/urn:nbn:hr:228:153654

T. Dragošević, "KRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:153654

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Metadata
TitleKRIPTOVALUTE I BLOCKCHAIN TEHNOLOGIJA U KONTEKSTU RAČUNOVODSTVENOG SUSTAVA
Title (english)CRYPTOCURRENCY AND BLOCKCHAIN TECHNOLOGY IN THE CONTEXT OF THE ACCOUNTING SYSTEM
AuthorTin Dragošević
MentorJasenka Bubić (mentor)
Committee memberDijana Perkušić (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Rad obrađuje utjecaj kriptovaluta i blockchain tehnologije na računovodstveni sustav. Posredstvom bitcoina objašnjava se funkcioniranje kriptovaluta i blockchain tehnologije. Predstavlja se mogući budući razvoj računovodstva integriranjem ovih inovacija. Detaljno se analizira računovodstvo kriptovaluta sukladno međunarodnim standardima financijskog izvještavanja (IASB). Procjenjuje se kako bi se integracijom kriptovaluta i blockchaina u računovodstvenom procesu mogle postići brojne prednosti za poslovne subjekte. Isto tako može se zaključiti kako trenutni standardi ne pružaju zadovoljavajući okvir za financijsko izvještavanje kriptovaluta.
Abstract (english)
This paper deals with the influence of cryptocurrency and blockchain technology on the accounting system. Through bitcoin the functioning of cryptocurrency and blockchain technology is explained. The possible future development of accounting by integrating these innovations is presented. Accounting for cryptocurrency in accordance with international financial reporting standards (IASB) is analyzed in detail. It is concluded that the integration of cryptocurrency and blockchain into the accounting process could bring significant benefits to business entities and that the current standards do not offer a satisfactory framework for financial reporting of cryptocurrency.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:153654
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-08-23 13:32:32