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This is a Quantitative Study study.

Current Trends in Accounting for Crypto Assets: A Comparative Analysis of Accounting Practices in the Us and Turkiye

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Exploratory analysis compares accounting regulations for crypto assets under IFRS and US-GAAP, indicating current trends.

IFRS provides more classification flexibility for crypto assets compared to national regulations in Turkiye.
Recent updates under US-GAAP have clarified the accounting process for crypto assets, improving transparency.
The case study illustrates specific accounting entries for crypto assets under the examined frameworks.
Comparative analysis reveals distinct differences in defining and recognizing crypto assets between jurisdictions.

İrem ÖZCAN (2025) studied this question.

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