Notice bibliographique
Résumé
Introduction. With the expansion of the application scope of cryptocurrency, the current enterprise accounting processing and the supervision of relevant departments are facing great challenges: due to the lack of corresponding accounting standards, enterprises holding cryptocurrency rely more on the judgment of enterprise accounting when conducting relevant business processing. The main purpose of this study is to clarify the specific standards for including cryptocurrency in accounting entity, and provide basic guiding principles for the handling of such assets in accounting records and financial reports. The specific objectives of this research include in-depth analysis of the core characteristics of encrypted assets in financial accounting and determination of their appropriate classification attributes. Methods. Thisstudy strictly follows the scientific and systematicinquirymethod, integrates the conventional research techniques such as analysis, synthesis and generalization, and uses statistical tools as an aid. In order to achieve the research goal, this study carefully screened and deeply analyzed the academic literature and publications in related fields, and adopted interpretation and analysis methods. Through careful content analysis, this study not only reveals the similarities and differences in the literature, but also gives clear guidance on how to properly handle cryptocurrency in financial statements. International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) serve as theoretical references to evaluate the applicability of cryptocurrency accounting, and provide important standards for considering its impact on financial reporting. Results. Although cryptocurrencies have gradually developed rapidly, the accounting principles still include the International Accounting Standards Board (IASB). The nature of cryptocurrency is complex, and it is difficult to determine how to conduct accounting treatment. This situation may make the omission of corporate accounting information disclosure, and the relevant investors will bear higher risks. It may also lead to related enterprises encountering bottlenecks when seeking listing opportunities, and turn to overseas markets to outflow of opportunities. Therefore, we should set appropriate accounting standards for cryptocurrencies as soon as possible. By combing the current Australia, Britain, the United States, Canada has issued encryption currency accounting guidelines, and the relevant provisions of the international accounting standards and the opinions of large accounting firms, the current encryption currency accounting theory exploration, for accounting entities hold encryption currency accounting recommendations. Perspectives. A promising direction for further research is to improve the methodology of accounting for the movement of cryptocurrency, taking into account the volatility and dynamism of the market. The procedure for controlling electronic transactions using cryptocurrencies to ensure public trust in them, to confirm the reliability of electronic information and the completeness of the display of generalized indicators in various forms of reporting requires additional scientific and applied developments.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction machine sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Le volet Gemma est une étiquette directe du modèle pour chaque travail de la base, lue sur la notice réduite au titre. Le volet Codex est un classifieur appris des 10 348 étiquettes directes de Codex et calibré sur les taux pondérés de l'échantillon; les champs sans appui suffisant ne portent aucun appel Codex. Le mode candidate est l'union des deux volets; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont pas des étiquettes humaines.
Scores du classifieur distillé par catégorie (deux têtes)
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,017 | 0,059 |
| Méta-épidémiologie (sens strict) | 0,001 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,010 | 0,018 |
| Études des sciences et des technologies | 0,003 | 0,006 |
| Communication savante | 0,012 | 0,008 |
| Science ouverte | 0,001 | 0,004 |
| Intégrité de la recherche | 0,001 | 0,002 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,013 | 0,002 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule source (Gemma direct ou Codex distillé), pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».