{ "id": 284, "date": "2024-06-18T10:30:49", "date_gmt": "2024-06-18T07:30:49", "guid": { "rendered": "https:\/\/okservices.ee\/?p=284" }, "modified": "2024-10-07T13:35:19", "modified_gmt": "2024-10-07T10:35:19", "slug": "kruptovaluutade-kajastamine-raamatupidamises", "status": "publish", "type": "post", "link": "https:\/\/okservices.ee\/et\/kruptovaluutade-kajastamine-raamatupidamises\/", "title": { "rendered": "Kr\u00fcptovaluutade kajastamine raamatupidamises" }, "content": { "rendered": "
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Kr\u00fcptovaluutade kajastamine raamatupidamises<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Tavalised kr\u00fcptovaluutad <\/span><\/h2><\/div>
\u00a0<\/div>
Suurim eksiarvamus, millega raamatupidajad silmitsi seisavad, on see, et kr\u00fcptovaluuta on raha v\u00f5i finantsinstrumendid. Ei.<\/div><\/div>
\u00a0<\/div>
Kr\u00fcptovaluutad ei vasta ei raha ega finantsinstrumentide kriteeriumidele, ning seda kajastatakse j\u00e4rgmiselt:<\/div><\/div>
\u00a0<\/div>
1. kui kr\u00fcptovaluutat hoitakse edasim\u00fc\u00fcgi eesm\u00e4rgil (kr\u00fcptovaluutat ostetakse kauplemise eesm\u00e4rgil), siis tuleks selline kr\u00fcptovaluuta kajastada varuna (\u00f5iglane v\u00e4\u00e4rtus, millest on maha arvatud m\u00fc\u00fcgiga seotud kulud).<\/div><\/div>
\u00a0<\/div>
2. kui kr\u00fcptovaluutat hoitakse investeerimise eesm\u00e4rgil, siis kajastatakse sellist vara immateriaalse varana (\u00f5iglane v\u00e4\u00e4rtus v\u00f5i soetusmaksumus). \u00d5iglase v\u00e4\u00e4rtuse \u00fcmberhindlusi kajastatakse kasumiaruandes (kui seda v\u00e4hendatakse) v\u00f5i koondkasumis (kui seda suurendatakse).<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\u00a0<\/h2>

Erandid <\/span><\/h2><\/div>
On ka erandjuhtumeid, kui kr\u00fcptovaluutasid v\u00f5ib lugeda finantsinstrumentideks. See on lubatud juhul, kui kr\u00fcptovaluuta vastab finantsinstrumentide kriteeriumidele (IFRS 9).<\/div>
\u00a0<\/div>
M\u00f5nel juhul annavad teatud tokenid \u00f5iguse saada toodetelt allahindlusi. Sellised tokenid kajastatakse sel juhul nende kaupade ettemaksuna.<\/div>
\u00a0<\/div>

\u00a0<\/h2>

Video & Artikkel <\/span><\/h2><\/div>
Olen koostanud sellel teemal \u00fcksikasjalikuma artikli. Artikli leiab raamatupidajate ajakirjast (RUP): venekeelne artikkel<\/u><\/a> & eesti keeles<\/u><\/strong><\/a>.<\/div>
\u00a0<\/div>
Loengut kr\u00fcptovaluutade kajastamise kohta leiab siit <\/u><\/strong><\/a>(loeng on venekeelne).<\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Tavalised kr\u00fcptovaluutad \u00a0Suurim eksiarvamus, millega raamatupidajad silmitsi seisavad, on see, et kr\u00fcptovaluuta on raha v\u00f5i finantsinstrumendid. Ei.\u00a0Kr\u00fcptovaluutad ei vasta ei raha ega finantsinstrumentide kriteeriumidele, ning seda kajastatakse j\u00e4rgmiselt:\u00a01. kui kr\u00fcptovaluutat hoitakse edasim\u00fc\u00fcgi eesm\u00e4rgil (kr\u00fcptovaluutat ostetakse kauplemise eesm\u00e4rgil), siis tuleks selline kr\u00fcptovaluuta kajastada varuna (\u00f5iglane v\u00e4\u00e4rtus, millest on maha arvatud m\u00fc\u00fcgiga seotud kulud).\u00a02. kui kr\u00fcptovaluutat hoitakse […]<\/p>", "protected": false }, "author": 1, "featured_media": 318, "comment_status": "open", "ping_status": "open", "sticky": false, "template": "elementor_header_footer", "format": "standard", "meta": { "footnotes": "" }, "categories": [ 11 ], "tags": [ 30, 29, 31 ], "class_list": [ "post-284", "post", "type-post", "status-publish", "format-standard", "has-post-thumbnail", "hentry", "category-raamatupidamine", "tag-eng", "tag-est", "tag-rus" ], "_links": { "self": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts\/284", "targetHints": { "allow": [ "GET" ] } } ], "collection": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts" } ], "about": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/types\/post" } ], "author": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/users\/1" } ], "replies": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/comments?post=284" } ], "version-history": [ { "count": 0, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts\/284\/revisions" } ], "wp:featuredmedia": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/media\/318" } ], "wp:attachment": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/media?parent=284" } ], "wp:term": [ { "taxonomy": "category", "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/categories?post=284" }, { "taxonomy": "post_tag", "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/tags?post=284" } ], "curies": [ { "name": "wp", "href": "https:\/\/api.w.org\/{rel}", "templated": true } ] } }