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首页 >新闻中心 >报告文献系列——区块链和加密货币/资产是怎样影响CPA们未来角色的?

报告文献系列——区块链和加密货币/资产是怎样影响CPA们未来角色的?

报告文献系列——区块链和加密货币/资产是怎样影响CPA们未来角色的?


2016-2019年间,CPA Canada陆续发行了关于加密货币(cryptocurrencies),加密资产(crypto-assets),区块链(blockchain)的相关报告文献,旨在帮助我们的会计师、审计师、税务师、企业管理者、会计行业教育者们了解新技术,以及新技术对财务报告、审计鉴证以及企业运营管理的影响,报告文献中亦介绍了大量的新技术工具,实例应用,以及行业专家、企业对相关问题的文章、报告,值得大家收藏阅读。


科学技术在不断地发展、更新,报告文献中仍有很多未尽话题需要进一步探讨,CPA们不必要求自己成为区块链技术专家,但要保持终身学习的专业精神,利用新技术服务于企业发展、行业发展、国家发展。



CRYPTO-ASSETS



Learn about cryptocurrencies and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS).

Open & Download Introduction to accounting for cryptocurrencies under IFRS


Learn the key challenges and top questions to ask before deciding if crypto-assets are right for your organization. 

Open & Download 

Transacting in crypto-assets for small and medium-sized enterprises (SMEs)



Learn about cryptocurrencies and the primary issues involving in accounting for them under ASPE.

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Accounting for cryptocurrencies under accounting standards for private enterprises (ASPE)



Learn about considerations related to auditing an entity with material cryptocurrency assets and transactions under Canadian Auditing Standards (CAS)

Open & Download Audit considerations related to cryptocurrency assets and transactions

(Supplement: Auditor's responses to assessed risks in audits of entities that hold crypto-assets)

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BLOCKCHAIN


Learn about blockchain technology and familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting.

Open & Download 



Learn about collaborative possibilities between multiple disciplines in blockchain and how thought leaders across industries are thinking about blockchain for the profession. 

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Perspectives on blockchain from thought leaders in technology, governance, and business



Learn about how blockchain technology may affect the audit and assurance profession, from its impact on the financial statement audit to opportunities that may arise in a blockchain-enabled world

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