Review
Open access
Aug 2026
Analysis of the Readiness of Accounting Standards to Address the Development of Digital Assets and Tokenization in the Blockchain-Based Economy
Current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions.
A. Zulkarnnaeni, Yentina Siregar, Rahayu Kusumawati et al.
· Mandalika Journal of Busines... · 0 citations