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首頁 >新聞中心 >報告文獻系列——區塊鏈和加密貨幣/資產是怎樣影響CPA們未來角色的?

報告文獻系列——區塊鏈和加密貨幣/資產是怎樣影響CPA們未來角色的?

報告文獻系列——區塊鏈和加密貨幣/資產是怎樣影響CPA們未來角色的?


2016-2019年間,CPA Canada陸續發行了關于加密貨幣(cryptocurrencies),加密資產(crypto-assets),區塊鏈(blockchain)的相關報告文獻,旨在幫助我們的會計師、審計師、稅務師、企業管理者、會計行業教育者們了解新技術,以及新技術對財務報告、審計鑒證以及企業運營管理的影響,報告文獻中亦介紹了大量的新技術工具,實例應用,以及行業專家、企業對相關問題的文章、報告,值得大家收藏閱讀。


科學技術在不斷地發展、更新,報告文獻中仍有很多未盡話題需要進一步探討,CPA們不必要求自己成為區塊鏈技術專家,但要保持終身學習的專業精神,利用新技術服務于企業發展、行業發展、國家發展。



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.

Open & Download 

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)

Open & Download 


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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