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The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.

Accounting Issues Related to Bitcoins

Raiborn, Cecily, Sivitanides, Marcos·2015·Journal of Corporate Accounting & Finance
DOI 10.1002/jcaf.22016
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Abstract

Despite the frequent mention of Bitcoin in recent years in the press and business publications, many people are still uncertain what this cryptocurrency is or how it works. And although bitcoins (BTCs) are now an accepted medium of exchange for some businesses and not‐for‐profit organizations, no specific accounting guidance has been issued for these transactions. This article provides some basic information about BTCs and addresses six specific financial accounting issues: asset classification, mining activity, investment holdings, exchanges, merger and acquisition (M&A) transactions, and disclosure.

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Crossref · 10.1002/jcaf.22016

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Citations

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Show all 3 references

Research works printed but not linked: 13

  1. Abrams R., 2014, Mt. Gox says it has found 200,000 bitcoins, B7
  2. 1985, Statement of Financial Accounting Concepts No. 6: Elements of Financial Statements
  3. Josselyn S.(2014 February 20).Bitcoin: A future currency for M&A transactions? Retrieved fromhttp://www.deallawwire.com/2014/02/20/bitcoin‐a‐future‐currency‐for‐ma‐transactions/
  4. Kieso D., 2013, Intermediate accounting
  5. Lemieux P., 2013, Who is Satoshi Nakamoto, Regulation, 14
  6. McKinnon J., 2014, Bitcoin investors face the real IRS, Wall Street Journal, C2
  7. National Taxpayer Advocate (NTA). (2013 December 31).2013 Annual report to Congress (Vol. 1). Retrieved fromwww.TaxpayerAdvocate.irs.gov/2013AnnualReport
  8. Sidel R., 2014, U.S. banks steer clear of sensitive customers, Wall Street Journal, A1, A6
  9. Smits J., 2014, Golden idea, Spirit, 60
  10. Stutz H.(2014 January 21).Two downtown Las Vegas casinos will be first to accept bitcoin. Las Vegas Review Journal. Retrieved fromhttp://www.reviewjournal.com/business/two‐downtown‐las‐vegas‐casinos‐will‐be‐first‐accept‐bitcoin
  11. Surowiecki J., 2011, Cryptocurrency, Technology Review, 106
  12. Werdigier J., 2013, European Union warns on bitcoin
  13. Yang S.(2013 December 5).China bans financial companies from bitcoin transactions. Retrieved fromhttp://www.bloomberg.com/news/2013–12–05/china‐s‐pboc‐bans‐financial‐companies‐from‐bitcoin‐transactions.html

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Metadata

Authors
Raiborn, C., & Sivitanides, M.
Venue
Journal of Corporate Accounting & Finance
Publisher
Wiley
Published
2014-12-19
Volume
26
Issue
2
Pages
25-34
ISSN
  • 1044-8136 (ISSN-L)
  • 1097-0053
DOI
10.1002/jcaf.22016
OpenAlex
W2172192589
Cited by
73
References
3
Citations by year
2026: 4 · 2024: 6 · 2023: 11 · 2022: 11 · 2021: 10 · 2020: 6 · 2019: 7 · 2018: 9 · 2017: 5 · 2015: 4
FWCI
12.75
Type
journal article
Language
en
Open access
closed
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Locations
Journal of Corporate Accounting & Finance (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
  • Physical Sciences › Computer Science › Information Systems › Blockchain Technology Applications and Security
Keywords
Bitcoin, cryptocurrency accounting, asset classification, cryptocurrency mining, cryptocurrency exchanges, financial disclosure, medium of exchange

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CoChat. (2026). Citation check: Accounting Issues Related to Bitcoins. https://app.cochat.ai/papers/10.1002/jcaf.22016
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Raiborn, C., & Sivitanides, M. (2015). Accounting Issues Related to Bitcoins. Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.22016