블록체인 기반 가상통화(토큰)의 관리방안 사례연구

[Purpose] This study is to present a management method and accounting treatment case for the issuance of virtual currency, sales through exchange listing, and treasury－token trading for companies that raised funds by issuing virtual currency. [Methodology] This research is a literature study on the characteristics of virtual currency, blockchain system and transaction, virtual currency and financing, and conclusion of the IFRS IC (International Accounting Standards Interpretation Committee) virtual currency accounting standards. The difficulties in accounting for virtual currency were identified through interviews with the management of the project performing company. [Findings] This study presented the characteristics and life cycle of virtual currency transactions and classified virtual currency as an intangible asset by reviewing the conclusion of the virtual currency of IFRS IC (2019.06). The Managerial accounting and accounting treatment for the virtual currency sales revenue recognition, the acquisition cost and cost target of the virtual currency, and the trading of treasury－tokens are presented. [Implications] This study is significant that it is an early study on the management accounting of virtual currency in the field of accounting where there is little research on virtual currency. The results of this study are expected to contribute to the expansion of various case studies by enhancing interest in virtual currency in the accounting field.