近幾年因為區塊鏈(blockchain)技術的擴張及運用逐漸普及，由比特幣（Bitcoin）帶領的加密貨幣（Cryptocurrency）族群，掀起金融科技（FinTech）的投資熱潮。
加密貨幣為一種利用密碼學原理確保交易安全及控制交易單位的無實體媒介，並無內涵價值，也非法定貨幣，不由中央銀行決定供應，交易由中介單位去執行及控制。
因加密貨幣近幾年之蓬勃發展，發展出新興的產業，挖礦產業，以彼特幣為例，人們使用電腦在區塊鏈中計算隨機代碼從而獲取彼特幣，因需要高階顯卡，連帶影響了半導體產業及電腦相關業。
此外，公司募集資金的方式也因虛擬貨幣的發展有了新的方式，首次代幣發行(Initial Coin Offering)，公司於區塊鏈上發行代幣(Token)，募集虛擬貨幣進行的集資概念，目前並不受政府監管。
加密貨幣不斷進入大眾的生活中，但其價值波動大且並無太多配套措施及法律可管理，故當公司取得了加密貨幣在會計上認列及衡量將是一大問題。
本研究以四大會計師事務所之文獻為主，並輔以IFRS(國際會計準則)之相關科目分類名詞定義加以分析。
實證結果：
本研究認為加密貨幣於公司取得後應將其分類至無形資產或存貨，已取得方式及目的為判斷，並以公允價值衡量，以此論點檢視台灣A公司之2018年第四季度財務報告，有效反映出加密貨幣之價值及貼近現今會計準則之規範。

關鍵詞：區塊鏈(blockchain)、比特幣（Bitcoin）、加密貨幣（Cryptocurrency）、首次代幣發行(Initial Coin Offering)

In recent years, due to the expansion and application of blockchain technology, the Cryptocurrency led by Bitcoin has set off an investment boom in financial technology (FinTech).
The cryptocurrency is a non-physical medium that uses cryptography to ensure transaction security and control trading units. It has no intrinsic value and is illegally fixed. It is not determined by the central bank. The transaction is executed and controlled by the intermediary.
Due to the development of cryptocurrency in recent years, the development of emerging industries, mining industry, taking the example of the Bitcoin, people use the computer to calculate the random code in the blockchain to obtain the Bitcoin, because of the need for high-end graphics cards, Affected the semiconductor industry and computer related industries.
In addition, the way the company raises funds has also created a new way for the development of cryptocurrency. For the first time, the company has issued a token on the blockchain to raise the concept of fundraising for cryptocurrency. Currently not regulated by the government.
The cryptocurrency continues to enter the public's life, but its value is fluctuating and there are not many supporting measures and laws to manage. Therefore, it is a big problem for the company to obtain the cryptocurrency in accounting recognition and measurement.
This study is based on the literature of the big four accounting firms, and is supplemented by the definition of the relevant subject classification of IFRS (International Accounting Standards).
The empirical results found that:
This study considers that the cryptocurrency should be classified into intangible assets or inventories after the company obtains it. The method and purpose of the cryptocurrency are judged and measured by fair value. Based on this argument, Taiwan’s Company A’s financial report for the fourth quarter of 2018 is reviewed. It effectively reflects the value of the cryptocurrency and the specifications that are close to current accounting standards.

中文：
1、劉錦龍，「加密貨幣的現況與展望」，國立政治大學，碩士論文，2018年7月

2、安永聯合會計師事務所，「會計諮詢觀測」，財務會計諮詢服務(FAAS)第00201803001號，1~4頁，2018年

3、國際會計準則第38 號「無形資產」簡介，取自https://www.twse.com.tw/staticFiles/listed/ifrsCriteria/%7B5F2ADED1-E49F-6C39-6C77-548BD640A91A%7D.pdf

4、國際會計準則理事會（IASB）IFRS 9「金融工具」，取自http://www.ardf.org.tw/IFRS/IFRS9.pdf

5、國際會計準則第2公報「存貨」簡介，取自https://www.twse.com.tw/staticFiles/listed/ifrsCriteria/%7B66527015-25CF-5D73-7F7F-251FD5527443%7D.pdf

6、國際會計準則第32 號「金融工具：表達」簡介，取自https://www.twse.com.tw/staticFiles/listed/ifrsCriteria/%7B9E61D3D7-78A5-EB07-ADAA-31064B74C680%7D.pdf

7、國際會計準則第7 號「現金流量表」，取自
http://www.ardf.org.tw/ifrs/ias7.pdf

英文：
1、 Asheer Jaywant Ram，「Accounting for the Bitcoin: An initial perspective」，University of the Witwatersrand School of Accountancy，Master of Commerce in Accounting，2015

2、Michel Rauchs, Apolline Blandin, Kristina Klein,Dr. Gina Pieters, Martino Recanatini, Bryan Zhang，「2nd Global cryptocurrency benchmarking study」，CCAF,Ccambridge Centre for Alternative Finance，pp10~16，December 2018

3、Cryptographic assets and related transactions: Accounting considerations under IFRS，取自https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf