Les monnaies alternatives et leurs impacts sur les comptes annuels des entreprises.

Abstract

This paper aims to give a simplified overview of blockchain and cryptocurrencies. But also, to present the objectives and characteristics of complementary currencies in order to be able to review, in a critical way, the accounting recommendations proposed by the regulatory bodies in this field, namely at the Belgian level, the CNC and at the international level, the IASB. At the end of this presentation, we will see that the specific characteristics of each of them will influence their accounting in the annual accounts. Since they are accounted for differently from one another, we have made two assumptions. The first is that complementary currencies have no impact on the accounting of annual accounts. The second: Cryptocurrencies have an impact, more or less significant, on the annual accounts depending on the size of the variation in their market price at the end of the year. As a result, both assumptions were confirmed during the tests conducted.