Publication details
KRYPTOMĚNY V ČESKÝCH PODNICÍCH
| Title in English | CRYPTOCURRENCIES IN CZECH COMPANIES |
|---|---|
| Authors | |
| Year of publication | 2019 |
| Type | Article in Proceedings |
| Conference | Reviewed proceedings of the International Masaryk Conference for PhD. Students and Young Researchers 2019 |
| MU Faculty or unit | |
| Citation | |
| Keywords | cryptocurrencies; cryptoassets; companies; Czech Republic; accounting |
| Description | The popularity of cryptocurrencies has grown dramatically in recent years, with the promise of high profits attracting individuals and companies to buy different types of cryptocurrencies, whether as an alternative to traditional currency or as a good investment. However, in connection with the purchase and holding of cryptocurrencies, the question arises - whether and how the profits of these financial instruments should be taxed. This article discusses how students of economics, ie future managers and executives, consider cryptocurrencies in the context of their purchase, the benefits of holding them, and including them in the company's balance sheet. For this purpose, the questionnaire survey will be conducted among university students across years of study, specific fields and forms of study. The questions focus first on the individual attitudes of students to cryptocurrencies and then on the business sector, especially accounting evidence. Mathematical-statistical methods will be used for the analysis of obtained data. |
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