| Abstract [eng] |
This paper examines the inclusion of cryptocurrencies in accounting and their impact on financial metrics and related risks. With the increasing importance of cryptocurrencies in today's economy, their inclusion in financial reports is challenging conventional accounting standards and requires new approaches to assessing risk. The objective of this paper is to develop a risk assessment model that combines traditional financial metrics and cryptocurrency volatility data to assess the risks faced by companies when acquiring cryptocurrencies. This paper uses mathematical modeling and simulation methods, the experiment analyses the change in the financial metrics of companies when acquiring cryptocurrencies and assesses how these changes affect the financial condition of companies. The aim of the model is to help companies better identify the financial risks of cryptocurrency acquisitions and their impact on financial performance. The main findings show that cryptocurrency acquisitions have a significant impact on financial performance and the financial sector requires risk assessment models that integrate cryptocurrency volatility with traditional financial metrics. |
