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|Authors: ||黃俊諭;Huang, Chun-Yu|
|Issue Date: ||2019-09-03 15:26:07 (UTC+8)|
此外，公司募集資金的方式也因虛擬貨幣的發展有了新的方式，首次代幣發行(Initial Coin Offering)，公司於區塊鏈上發行代幣(Token)，募集虛擬貨幣進行的集資概念，目前並不受政府監管。
關鍵詞：區塊鏈(blockchain)、比特幣（Bitcoin）、加密貨幣（Cryptocurrency）、首次代幣發行(Initial Coin Offering)
;In recent years, due to the expansion and application of blockchain technology, the Cryptocurrency led by Bitcoin has set off an investment boom in financial technology (FinTech).
The cryptocurrency is a non-physical medium that uses cryptography to ensure transaction security and control trading units. It has no intrinsic value and is illegally fixed. It is not determined by the central bank. The transaction is executed and controlled by the intermediary.
Due to the development of cryptocurrency in recent years, the development of emerging industries, mining industry, taking the example of the Bitcoin, people use the computer to calculate the random code in the blockchain to obtain the Bitcoin, because of the need for high-end graphics cards, Affected the semiconductor industry and computer related industries.
In addition, the way the company raises funds has also created a new way for the development of cryptocurrency. For the first time, the company has issued a token on the blockchain to raise the concept of fundraising for cryptocurrency. Currently not regulated by the government.
The cryptocurrency continues to enter the public′s life, but its value is fluctuating and there are not many supporting measures and laws to manage. Therefore, it is a big problem for the company to obtain the cryptocurrency in accounting recognition and measurement.
This study is based on the literature of the big four accounting firms, and is supplemented by the definition of the relevant subject classification of IFRS (International Accounting Standards).
The empirical results found that:
This study considers that the cryptocurrency should be classified into intangible assets or inventories after the company obtains it. The method and purpose of the cryptocurrency are judged and measured by fair value. Based on this argument, Taiwan’s Company A’s financial report for the fourth quarter of 2018 is reviewed. It effectively reflects the value of the cryptocurrency and the specifications that are close to current accounting standards.
|Appears in Collections:||[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文|
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