{"id":5253,"date":"2023-03-08T16:22:49","date_gmt":"2023-03-08T16:22:49","guid":{"rendered":"https:\/\/knopfclub.ch\/?p=5253"},"modified":"2023-03-08T16:31:05","modified_gmt":"2023-03-08T16:31:05","slug":"kryptowaehrung-bitcoins","status":"publish","type":"post","link":"https:\/\/knopfclub.ch\/de\/kryptowaehrung-bitcoins\/","title":{"rendered":"Kryptow\u00e4hrung \/ Bitcoins"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5253\" class=\"elementor elementor-5253\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6042200d elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"6042200d\" data-element_type=\"section\" id=\"slider_hide1\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;5aba94&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1eb87a92\" data-id=\"1eb87a92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5102a6 elementor-widget elementor-widget-heading\" data-id=\"4c5102a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kryptow\u00e4hrung \/ Bitcoins<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-261cf14f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"261cf14f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;506868b&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68b4d67f\" data-id=\"68b4d67f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68910f0f elementor-widget elementor-widget-text-editor\" data-id=\"68910f0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>N\u00fctzliche und aktuelle Mitteilungen werden hier in regelm\u00e4ssigen Abst\u00e4nden ver\u00f6ffentlicht.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f8afcb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f8afcb2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;6db8c45&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7e4d5e21\" data-id=\"7e4d5e21\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11f2af04 elementor-widget elementor-widget-image\" data-id=\"11f2af04\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins.webp\" class=\"attachment-large size-large wp-image-5254\" alt=\"\" srcset=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins.webp 900w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins-300x169.webp 300w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebaeb0\" data-id=\"1ebaeb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56a27432 elementor-widget elementor-widget-heading\" data-id=\"56a27432\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Kryptow\u00e4hrung \/ Bitcoins<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c7e4254 elementor-widget elementor-widget-text-editor\" data-id=\"3c7e4254\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bitcoin ist eine virtuelle Geldeinheit und weltweit am Markt st\u00e4rkste Kryptow\u00e4hrung.<\/p><p>Die Bilanzierung und Bewertung von Bitcoins ist nicht ganz offensichtlich. Wie sind Bitcoins gem. Standpunkt der EXPERTsuisse (Kommission f\u00fcr Rechnungslegung) zu bilanzieren und bewerten? Die EXPERTsuisse unterscheidet zwischen kurz- und langfristig gehaltenen Bitcoins.\u00a0<\/p><p>Der Ausweis von kurzfristig gehaltenen Bitcoins erfolgt in der Position \u201eWertschriften\u201c, \u201eandere kurzfristige Aktiven mit B\u00f6rsenkurs\u201c oder unter den \u201eVorr\u00e4ten\u201c (falls damit im Rahmen der ordentlichen Gesch\u00e4ftst\u00e4tigkeit aktiv gehandelt wird). Der Ausweis von langfristig gehaltenen Bitcoins erfolgt in der Position \u201eFinanzanlagen\u201c oder \u201eimmaterielle Anlagen\u201c.\u00a0<\/p><p>Die Bewertung von Bitcoins erfolgt zu Anschaffungs- und\/oder Herstellungskosten, zum beobachtbaren Marktpreis oder zum beobachtbaren Marktpreis unter Abzug von Schwankungsreserven (falls der Marktwert \u00fcber den Anschaffungskosten liegt). Dabei ist die gew\u00e4hlte Methodik im Anhang offenzulegen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48c817eb elementor-widget elementor-widget-button\" data-id=\"48c817eb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/knopfclub.ch\/blog\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">zur\u00fcck<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>N\u00fctzliche und aktuelle Mitteilungen werden hier in regelm\u00e4ssigen Abst\u00e4nden ver\u00f6ffentlicht. Bitcoin ist eine virtuelle Geldeinheit und weltweit am Markt st\u00e4rkste Kryptow\u00e4hrung. Die Bilanzierung und Bewertung von Bitcoins ist nicht ganz offensichtlich. Wie sind Bitcoins gem. Standpunkt der EXPERTsuisse (Kommission f\u00fcr Rechnungslegung) zu bilanzieren und bewerten? Die EXPERTsuisse unterscheidet zwischen kurz- und langfristig gehaltenen Bitcoins.\u00a0 Der [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5253"}],"collection":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/comments?post=5253"}],"version-history":[{"count":23,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5253\/revisions"}],"predecessor-version":[{"id":5286,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5253\/revisions\/5286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/media\/5254"}],"wp:attachment":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/media?parent=5253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/categories?post=5253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/tags?post=5253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}