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Mensuel de février 2019 - Informatique financière

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Cryptocurrencies and their potential accounting treatments under LuxGaap and IFRS
By Martin FLAUNET, Partner, Jeremy PAGES, Manager Shadjiah MOONIARUCH, Manager, Deloitte Audit   Cryptocurrencies are commonly used as a new form of exchange despite not being governed by well-defined regulation. Although there are currently more than 1,600 cryptocurrencies being traded, their accounting treatment is a highly controversial subject.   Cryptocurrencies in Europe   Cryptocurrencies and related regulation have been the hottopics of the leading European countries during the past few years. Luxembourg, for instance, is trying to combine innovation and regulation into one framework. In particular,  Luxembourg’s financial regulator, the...
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