Sarkar, Swapan  <br/><br/>
Accounting for crypto currencies 

 - Vol.57(12), Dec 
 - Kolkata  CMA Kaushik Banerjee  2023 
 - 49-52p. 
<br/><br/> Now-a-days crypto currencies are making headlines regularly for all sorts of negative news including large frauds by cyber criminals. All these have made crypto currencies even more controversial. There is, however, another aspect of crypto currencies which is no way less controversial than the crypto currencies themselves. This is accounting for crypto currencies. The present article is a humble attempt to highlight all such debatable issues associated with recognizing, measuring and disclosing crypto currency transactions with reference to existing national and international accounting regulations. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Construction Engineering and Management (CEM)