Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
The aim of the thesis is to describe possible approaches to cryptocurrency valuation with emphasis on investor’s point of view and also to specify options of cryptocurrency accounting treatment according to the Czech Accounting Standards and International Financial Reporting Standards. The thesis is divided into three parts. The first part is mainly concerned with definition and technical description of cryptocurrencies. The second part commences with a review of quantitative research which has been carried out with a goal to find out determinants of cryptocurrency price formation. Further in the chapter are discussed ways of estimation of market value and cryptocurrencies from investor’s and a miner’s perspective. The first part of the last chapter contains analysis and consequences of recommendation of Ministry of Finance of the Czech Republic regarding cryptocurrency accounting issues. Options of cryptocurrency accounting treatment under IFRS are discussed in the second part of the last chapter.
Cryptocurrency accounting treatment; Bitcoin; Cryptocurrencies; Valuation of cryptocurrencies