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韓國將制定關於虛擬資產的明確會計處理方針

2023-07-11 13:12:57

ChainCatcher 消息,据 News1 報導,韓國將在國際財務報告準則(IFRS)的合理解釋範圍內,制定關於虛擬資產的明確會計處理方針。該方針主要按照虛擬資產相關交易主體和交易階段。

其中公司對虛擬資產持有人的義務通常分為三個階段,除非在極少數情況下,對授予發行人的義務範圍進行事後任意更改,以避免提前確認為負債的出售所得確認時間;公司在完成對虛擬資產持有人的所有義務後,需將虛擬資產的出售份額確認為收益;在完成對通常分為三個階段的虛擬資產持有人的義務之前,公司收取的款項則應確認為負債。(來源鏈接)

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