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Yentina Siregar

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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. · 0 citations

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