مدخل محاسبي مقترح للإفصاح عن العملات الافتراضية وفق نموذج أعمال المنشأة و في إطار تكنولوجيا الرسم البياني الموجه (D. A. G)‎ و أثره على المحتوى المعلوماتي للتقارير المالية

Abstract EN

Virtual currencies are an intangible digital asset that is produced using special and complex technology and is not subject to any governmental or regulatory control and is used as a medium of exchange in many facilities.

(DAG) in its production, and the researcher aimed to study and analyze the accounting problems related to this type of currency (virtual currencies) in order to develop an accounting approach based on the business model of the facility and within the framework of international accounting standards, through two types of studies, the first is the theoretical study and the second is the study The researcher used both the inductive approach in order to extrapolate the previous studies that dealt with the problems of virtual currencies, and the deductive approach in formulating and achieving research hypotheses.

The study ended with rejecting the main null hypothesis and accepting the alternative hypothesis, and there is a statistically significant effect between the characteristics of the directed graph technology (DAG) and the quality of the informational content of financial reports.

International Accounting Standards (IASB) as well as the Financial Accounting Standards Board (FASB).