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Krypto-Mining im Lichte der handelsrechtlichen Rechnungslegung. Eine bilanztheoretische Analyse

Krypto-Mining im Lichte der handelsrechtlichen Rechnungslegung. Eine bilanztheoretische Analyse

          
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About the Book

Masterarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Bayreuth, Sprache: Deutsch, Abstract: Die vorliegende Arbeit betrachtet als Untersuchungsgegenstand per Transaktionsvalidierung zugeflossene Einheiten einer Kryptowährung. Ausgehend ihrer Bilanzierung wird untersucht, inwiefern der einem Blockchain-Netzwerk zugrundeliegende Konsensalgorithmus die Aktivierung beeinflusst und ob die Bilanzregeln de lege lata dazu geeignet sind, einen Beitrag zur Erfüllung des Rechnungslegungszwecks zu leisten. Die Transaktionsvalidierung zur Erlangung von Konsens stellt die wichtigste Funktion für die Aufrechterhaltung eines dezentralen verteilten Netzwerks dar. Zum aktuellen Zeitpunkt finden sich im einschlägigen Schrifttum jedoch keinerlei Beiträge, welche eine explizite Berücksichtigung von Konsensalgorithmen vornehmen. Die hier vorgenommene Untersuchung wird deutlich machen, welche Konsequenzen daraus erwachsen. Als Nebenprodukt der Rechtsanwendung werden Problemfelder des Untersuchungsgegenstands aufgezeigt und diskutiert, weil es nicht auszuschließen ist, dass sie die Rechnungslegungspraxis betreffen (werden). Aus den Ergebnissen der durchgeführten Zweckmäßigkeitsanalysen werden konkrete Vorschläge zur Fortentwicklung des Bilanzrechts abgeleitet, durch die eine höhere Konformität mit den Jahresabschlussaufgaben erreicht werden kann. Die Zweckmäßigkeitsanalysen werden aus der Perspektive der Bilanztheorie im Rechtssinne durchgeführt und beruhen auf den Kerngedanken statischer und dynamischer Bilanztheorie.


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Product Details
  • ISBN-13: 9783346031297
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 110
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3346031292
  • Publisher Date: 18 Sep 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 154 gr


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