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仮想通貨の会計処理 SSeeiiwwaa …

SSeeiiwwaa NNeewwsslleetttteerr 22001177 (( )) RSM Seiwa Newsletter Nov. 2017 Copyright (C) 2017 RSM Seiwa All right reserved. 1 9 Seiwa Newsletter ---------------------------------------- ---------------------------------------- - ---------------------------------------- ---------------------------------------- - 1 22 ASBJ

N仮想通貨の会計処理 eSSeeiiwwaa NNeewwsslletttteerr oNovv. 2017 ((VVooll..2299)) RSM 清和監査法人 パートナー 金城 琢磨 スーパーバイザー 二川学

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Transcription of 仮想通貨の会計処理 SSeeiiwwaa …

1 SSeeiiwwaa NNeewwsslleetttteerr 22001177 (( )) RSM Seiwa Newsletter Nov. 2017 Copyright (C) 2017 RSM Seiwa All right reserved. 1 9 Seiwa Newsletter ---------------------------------------- ---------------------------------------- - ---------------------------------------- ---------------------------------------- - 1 22 ASBJ

2 9 1 BTC 43 1 BTC 100 1 11 CME CME 8 10 11 ASBJ 90 100 90 / 90 10 / P/L 10 (1) (2) (3) (1) 3 (2) ( )0200,000400,000600,000800,0001,000,0001 ,200,0001011 12 1 2 3 4 5 6 7 8 9 10 112016 2017 Seiwa Newsletter Nov.

3 2017 Copyright (C) 2017 RSM Seiwa All right reserved. 2 : : (3) 11 28 bitFlyer 1,120,100 1,121,040 Coincheck 1,117,656 1,118,282 QUOINEX 1,109,400 1,109,461 Zaif 1,117,150 1,118,300 BtcBox 1,116,500 1,119,946 (1) 11 19 2017 11 10 (2)

4 IFRS 2017 7


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