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[虚拟币交流]
韩国公布虚拟资产会计指南：发币计为负债 会计师要看白皮书（转载）
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韩国ZF正在持续加强对加密货币的监管，南韩金融服务委员会(FSC)11日公布了提高
4 m! s3 a3 Y9 @9 n9 L1 U6 ?虚拟资产会计披露透明度的计划，本月当地媒体透露，FSC计划将于10月至11月期间颁布虚拟资产会计监管指) N9 @ `. A0 Q7 f, {. p/ \
南。
! G8 w0 \7 Z6 Z: e, U韩媒Decenter报导，本周三(26日)韩国金融服务委员会联合韩国会计研究院以及韩国注册会计师协会举行了虚拟
. k" ]0 B! u$ t( X7 c$ }资产会计监督指南草案说明会。当局后续将召开由相关机关和学界专家等14人组成的专家座谈会以广纳业界建
+ h: o) p9 x7 z! N# A7 e8 d议，预计将于10月敲定最终监督指南。
3 `0 G' h2 K* u5 Y9 G: R在当天的说明会上，FSC国际会计标准组组长尹智慧解释虚拟资产会计监督指南将分为代币发行公司、代币持有企
4 E0 V" W$ P4 x& M- i5 b业、虚拟资产业者等3种情况来订立指导方针。
4 O& i/ I% m, d& C代币发行商在履行白皮书义务前，所发行代币将计为「负债」4 X* A( Q- @0 _6 U; S" A
首先针对虚拟资产发行商，其在履行白皮书中明示的执行义务之前，公司发行的代币将被视为合约「负债」，直
" B! `& |0 u( E) a8 A# S到发行人履行白皮书中规定的义务才能被识别为收益。并且只有在白皮书变更等极其例外的情况，才允许进行合- v( N9 d8 t4 w( v2 c; x
约变更的会计处理。这意味着未来会计师也要会看白皮书跟路线图。, z5 N+ g& t' f" H H
指南的草案也要求发行商对于代币发行后的团队保留份额(Reserve Token，储备代币)须强化披露，未来需公布发
! w& E1 s) Z& {! |" W* d, S1 L& _行代币总量和储备代币数量、上市、交易现状等行情信息，以及今后对储备代币的运用、发行计划。除非是发生# g' ?: b" @$ s" \4 b3 z
直接相关成本的极例外情况，否则储备代币不会被认为是资产。
0 v5 q5 ?- v0 l持有虚拟资产企业须在财报中「据实登录虚拟资产」) e# W2 j. I5 r$ q8 l& ~
而针对以投资为目的持有虚拟资产的上市公司，则强制要求在下一财年的财务报表附注中开始披露虚拟资产的细4 w: C6 W3 K3 |0 @8 b
节，将根据取得代币方式和途径，设定不同的最初取得成本进行会计处理。代币化的证券则将被视为资产，在初1 r; H' v# u: e: _0 w4 A) {4 s
始确认时以公允价值测算。
* B; V$ J' ]( p2 d: Q3 {3 e: E7 f另外，此前FSC也要求者些持有虚拟资产的上市公司须在财报中描述代币的市场价值(例如最高价和最低价)，让投+ e4 c& L! A9 R' q% b( }5 \
资者能在财报中直接查看公司的虚拟资产投资状况。 N, G- Y h( L, s
最后针对虚拟资产交易所等提供托管服务的虚拟资产业者会计处理方针目前尚不明确，监管机构计划收集业界意 d8 R! E: Q7 R! W6 m
见后完善指南。
, b9 G& y9 d* y6 ]( ?FSC代表表示，虚拟资产会计监管指南修订案仍需通过会计制度审议委员会和证券期货委员会的审议和表决，预计) D! Y; @6 \ o9 d' V. q
于11月中旬开始实施。% q& E: G) J4 N
3 [" o2 B5 h) M6 J# |$ Y- b |
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