{"id":7949,"date":"2022-03-21T09:17:26","date_gmt":"2022-03-21T05:17:26","guid":{"rendered":"https:\/\/new.ifp.am\/2022\/03\/21\/accounting-treatment-for-cryptocurrencies\/"},"modified":"2022-04-01T11:39:15","modified_gmt":"2022-04-01T07:39:15","slug":"accounting-treatment-for-cryptocurrencies-am","status":"publish","type":"post","link":"https:\/\/ifp.am\/hy\/2022\/03\/21\/accounting-treatment-for-cryptocurrencies-am\/","title":{"rendered":"\u053f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u0576\u0565\u0580\u056b \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0578\u0582\u0574\u0568"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7949\" class=\"elementor elementor-7949 elementor-7309\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-778322f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"778322f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77836aa\" data-id=\"77836aa\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7783a57 elementor-widget elementor-widget-vc_custom_heading\" data-id=\"7783a57\" data-element_type=\"widget\" data-widget_type=\"vc_custom_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\" vc_custom_heading no_stripe consulting_heading_font  text_align_left\" ><h2 style=\"text-align: left;font-weight:700\" 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https:\/\/ifp.am\/wp-content\/uploads\/2022\/03\/crypto-n-768x513.jpg 768w, https:\/\/ifp.am\/wp-content\/uploads\/2022\/03\/crypto-n-900x601.jpg 900w, https:\/\/ifp.am\/wp-content\/uploads\/2022\/03\/crypto-n.jpg 1469w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-380dad5 elementor-widget elementor-widget-text-editor\" data-id=\"380dad5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0531\u0575\u057d \u0585\u0580\u0565\u0580\u056b\u0576 \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0578\u056c\u0578\u0580\u057f\u056b \u0574\u0561\u057d\u0576\u0561\u0563\u0565\u057f\u0576\u0565\u0580\u056b \u056f\u0578\u0572\u0574\u056b\u0581 \u0561\u0574\u0565\u0576\u0561\u0577\u0561\u057f \u0584\u0576\u0576\u0561\u0580\u056f\u057e\u0578\u0572 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\u057a\u0561\u0575\u0574\u0561\u0576\u0561\u0563\u056b\u0580, \u056f\u0561\u0574 \u056f\u0561\u0576\u056d\u056b\u056f \u0574\u056b\u057b\u0578\u0581\u0576\u0565\u0580 \u0587 \u0561\u0575\u056c \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0563\u0578\u0580\u056e\u056b\u0584\u0576\u0565\u0580 \u057d\u057f\u0561\u0576\u0561\u056c\u0578\u0582 \u057a\u0561\u0575\u0574\u0561\u0576\u0561\u0563\u056b\u0580:<\/p>\n<p>\u0540\u0580\u0561\u057a\u0561\u0580\u0561\u056f\u057e\u0561\u056e \u056f\u0561\u0580\u056e\u056b\u0584\u056b \u0565\u0566\u0580\u0561\u0570\u0561\u0576\u0563\u0578\u0582\u0574\u0576 \u0561\u0575\u0576 \u0567, \u0578\u0580 \u0571\u0565\u057c\u0576\u0561\u0580\u056f\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0574\u0565\u056e \u0574\u0561\u057d\u056b \u0570\u0561\u0574\u0561\u0580 \u056f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u0576\u0565\u0580\u0568 \u0578\u0579 \u0576\u0575\u0578\u0582\u0569\u0561\u056f\u0561\u0576 \u0561\u056f\u057f\u056b\u057e\u0576\u0565\u0580 \u0565\u0576\u055d \u0578\u0580\u057a\u0565\u057d \u0578\u0579 \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0561\u056f\u057f\u056b\u057e\u0576\u0565\u0580, \u0578\u0580\u0578\u0576\u0584 \u0579\u0578\u0582\u0576\u0565\u0576 \u0586\u056b\u0566\u056b\u056f\u0561\u056f\u0561\u0576 \u057d\u0578\u0582\u0562\u057d\u057f\u0561\u0576\u0581\u056b\u0561:<\/p>\n<p>\u0544\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u0561\u057d\u057a\u0561\u0580\u0565\u0566\u0578\u0582\u0574, Tesla \u0567\u056c\u0565\u056f\u057f\u0580\u0561\u056f\u0561\u0576 \u0561\u057e\u057f\u0578\u0574\u0565\u0584\u0565\u0576\u0561\u0576\u0565\u0580 \u0561\u0580\u057f\u0561\u0564\u0580\u0578\u0572 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568 \u0570\u0561\u0574\u0561\u0580\u057e\u0578\u0582\u0574 \u0567 \u0561\u0574\u0565\u0576\u0561\u056d\u0578\u0577\u0578\u0580 \u0571\u0565\u057c\u0576\u0561\u0580\u056f\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568, \u0578\u0580\u0568 \u0576\u0565\u0580\u0564\u0580\u0578\u0582\u0574\u0565\u0580 \u0567 \u056f\u0561\u057f\u0561\u0580\u0565\u056c \u0532\u056b\u0569\u0584\u0578\u0575\u0576 \u056f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u056b \u0574\u0565\u057b:<\/p>\n<p>31 \u0564\u0565\u056f\u057f\u0565\u0574\u0562\u0565\u0580\u056b 2020\u0569-\u056b \u0561\u057e\u0561\u0580\u057f\u057e\u0561\u056e \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u057f\u0561\u0580\u057e\u0561 \u0570\u0580\u0561\u057a\u0561\u0580\u0561\u056f\u057e\u0561\u056e \u056b\u0580 \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0578\u0582\u0574 Tesla-\u0576 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0565\u0581, \u0578\u0580 \u056b\u0580 \u0561\u056f\u057f\u056b\u057e\u0576\u0565\u0580\u0578\u0582\u0574 \u0561\u057c\u056f\u0561 \u0532\u056b\u0569\u0584\u0578\u0575\u0576 \u056f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u0568 \u0570\u0561\u0577\u057e\u0561\u057c\u0565\u056c \u0567 \u0578\u0580\u057a\u0565\u057d \u0561\u0576\u0578\u0580\u0578\u0577 \u056a\u0561\u0574\u056f\u0565\u057f \u0578\u0582\u0576\u0565\u0581\u0578\u0572 \u0578\u0579 \u0576\u0575\u0578\u0582\u0569\u0561\u056f\u0561\u0576 \u0561\u056f\u057f\u056b\u057e: \u0531\u0575\u057d \u0569\u057e\u0561\u0575\u056b\u0576 \u0561\u0580\u056a\u0578\u0582\u0575\u0569 \u0570\u0561\u0574\u0561\u0580\u057e\u0578\u0572 \u0561\u056f\u057f\u056b\u057e\u0576\u0565\u0580\u0568 \u00a0 Tesla-\u0576 \u057d\u056f\u0566\u0562\u0576\u0561\u057a\u0565\u057d \u0573\u0561\u0576\u0561\u0579\u0578\u0582\u0574 \u0567 \u056b\u0576\u0584\u0576\u0561\u0580\u056a\u0565\u0584\u0578\u057e, \u0564\u0580\u0561\u0576\u0584 \u0565\u0576\u0569\u0561\u0580\u056f\u0565\u056c\u0578\u057e \u0561\u0580\u056a\u0565\u0566\u0580\u056f\u0574\u0561\u0576 \u057d\u057f\u0578\u0582\u0563\u0578\u0582\u0574\u0576\u0565\u0580\u056b\u055d \u0565\u057c\u0561\u0574\u057d\u0575\u0561\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u0580\u0562\u0565\u0580\u0561\u056f\u0561\u0576\u0578\u0582\u0569\u0575\u0561\u0574\u0562: \u0531\u0575\u057d\u057a\u056b\u057d\u0578\u057e, \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u057e\u056b\u0573\u0561\u056f\u056b \u0570\u0561\u0574\u0561\u056d\u0574\u0562\u057e\u0561\u056e \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0578\u0582\u0574, \u0564\u0580\u0561\u0576\u0584 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u057e\u0578\u0582\u0574 \u0565\u0576 \u0566\u0578\u0582\u057f \u0561\u0580\u056a\u0565\u0584\u0578\u057e, \u0578\u0580\u0568 \u056f\u0561\u0566\u0574\u0578\u0582\u0574 \u0567 \u057d\u056f\u0566\u0562\u0576\u0561\u056f\u0561\u0576 \u0561\u0580\u056a\u0565\u0584\u0568\u055d \u0570\u0561\u0576\u0561\u056e \u0561\u0580\u056a\u0565\u0566\u0580\u056f\u0578\u0582\u0574\u056b\u0581 \u056f\u0578\u0582\u057f\u0561\u056f\u057e\u0561\u056e \u056f\u0578\u0580\u0578\u0582\u057d\u057f\u0568:\u00a0 \u0544\u0575\u0578\u0582\u057d \u056f\u0578\u0572\u0574\u056b\u0581, Tesla-\u0576 \u0561\u0575\u057d \u0561\u056f\u057f\u056b\u057e\u0576\u0565\u0580\u056b \u0576\u056f\u0561\u057f\u0574\u0561\u0574\u0562 \u0579\u056b \u056f\u056b\u0580\u0561\u057c\u0565\u056c\u0578\u0582 \u0561\u0580\u056a\u0565\u0566\u0580\u056f\u0574\u0561\u0576 \u0570\u0561\u056f\u0561\u0564\u0561\u0580\u0571\u0578\u0582\u0574\u055d \u0562\u0578\u0580\u057d\u0561\u0576\u0565\u0580\u0578\u0582\u0574 \u0564\u0580\u0561\u0576\u0581 \u0563\u0576\u0565\u0580\u056b \u0570\u0565\u057f\u0561\u0563\u0561 \u0561\u0573\u056b \u0564\u0565\u057a\u0584\u0578\u0582\u0574: \u0531\u0575\u0576\u0578\u0582\u0561\u0574\u0565\u0576\u0561\u0575\u0576\u056b\u057e, \u0584\u0561\u0576\u056b \u0578\u0580 \u0532\u056b\u0569\u0584\u0578\u0575\u0576\u056b \u0577\u0578\u0582\u056f\u0561\u0575\u0561\u056f\u0561\u0576 \u0561\u0580\u056a\u0565\u0584\u0568 \u0565\u0576\u0569\u0561\u056f\u0561 \u0567 \u056d\u056b\u057d\u057f \u057f\u0561\u057f\u0561\u0576\u0578\u0582\u0574\u0576\u0565\u0580\u056b, \u0574\u0565\u0580 \u056f\u0561\u0580\u056e\u056b\u0584\u0578\u057e, \u0561\u0580\u056a\u0565\u0566\u0580\u056f\u0574\u0561\u0576 \u057d\u057f\u0578\u0582\u0563\u0578\u0582\u0574\u0568 \u057a\u0565\u057f\u0584 \u0567 \u0561\u057e\u0565\u056c\u056b \u0570\u0561\u0573\u0561\u056d \u056f\u056b\u0580\u0561\u057c\u057e\u056b:<\/p>\n<p>\u0531\u0575\u057d\u057a\u056b\u057d\u0578\u057e, \u056f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u056b \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0584\u0561\u0572\u0561\u0584\u0561\u056f\u0561\u0576\u0578\u0582\u0569\u0575\u0561\u0576 \u0568\u0576\u057f\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568\u055d \u0566\u0578\u0582\u0563\u0561\u0570\u0565\u057c\u0561\u0562\u0561\u0580 \u0583\u0578\u0583\u0578\u056d\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580 \u0567 \u0561\u057c\u0561\u057b\u0561\u0581\u0576\u0578\u0582\u0574 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576 \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u057e\u0580\u0561 \u0575\u0578\u0582\u0580\u0561\u0584\u0561\u0576\u0579\u0575\u0578\u0582\u0580 \u0570\u0561\u0577\u057e\u0565\u057f\u0578\u0582 \u056a\u0561\u0574\u0561\u0576\u0561\u056f\u0561\u0577\u0580\u057b\u0561\u0576\u0578\u0582\u0574, \u057a\u0561\u0575\u0574\u0561\u0576\u0561\u057e\u0578\u0580\u057e\u0561\u056e \u056f\u0580\u056b\u057a\u057f\u0578\u0561\u0580\u056a\u0578\u0582\u0575\u0569\u056b \u0577\u0578\u0582\u056f\u0561\u0575\u0561\u056f\u0561\u0576 \u0561\u0580\u056a\u0565\u0584\u056b \u057f\u0561\u057f\u0561\u0576\u0578\u0582\u0574\u0576\u0565\u0580\u0578\u057e:<\/p>\n<p>\u0540\u0578\u0564\u057e\u0561\u056e\u056b \u0570\u0565\u0572\u056b\u0576\u0561\u056f\u055d \u0531\u0545 \u0537\u0556 \u0553\u053b \u0538\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576 \u0561\u057e\u0561\u0563 \u0561\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u055d \u0533\u0587\u0578\u0580\u0563 \u0540\u0561\u056f\u0578\u0562<\/p>\n<p>\u0531\u0572\u0562\u0575\u0578\u0582\u0580\u0576\u0565\u0580\u055d<\/p>\n<ul>\n<li>White, Nicola M. \u201cTesla Bitcoin Bet Exposes Limits of Crypto Accounting Rules\u201d, Bloomberg Tax, February 9, 2021.<\/li>\n<li>Financial Reporting Alert 18-9. \u201cClassification of Cryptocurrency Holdings\u201d, Deloitte, July 9, 2018.<\/li>\n<li>Sterley, Andre. \u201cCryptoassets: Accounting for an Emerging Asset Class\u201d, CPA Journal, June 2019.<\/li>\n<li>IFRS. \u201cIAS 7 Statement of Cash Flows\u201d.<\/li>\n<li>United States Securities and Exchange Commission, Tesla, Inc. Form 10-K.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-778503e elementor-hidden-tablet elementor-hidden-phone\" data-id=\"778503e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7785374 elementor-widget elementor-widget-stm_sidebar\" data-id=\"7785374\" data-element_type=\"widget\" data-widget_type=\"stm_sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"stm_sidebar consulting_elementor_sidebar\">\n\n            \t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"527\" class=\"elementor elementor-527\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6dec3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6dec3e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6df3ec\" data-id=\"a6df3ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6df9e3 elementor-widget elementor-widget-wp-widget-archives\" data-id=\"a6df9e3\" data-element_type=\"widget\" data-widget_type=\"wp-widget-archives.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<aside class='widget widget_archive'><h5 class=\"widget_title\">Archives<\/h5>\n\t\t\t<ul>\n\t\t\t\t\t<li><a href='https:\/\/ifp.am\/hy\/2022\/04\/'>April 2022<\/a><\/li>\n\t<li><a href='https:\/\/ifp.am\/hy\/2022\/03\/'>March 2022<\/a><\/li>\n\t<li><a href='https:\/\/ifp.am\/hy\/2016\/01\/'>January 2016<\/a><\/li>\n\t\t\t<\/ul>\n\n\t\t\t<\/aside>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6dcb84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6dcb84\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6dd233\" data-id=\"a6dd233\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6dd799 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