Abstract :In fact, the idea of a virtual world, which we are familiar with from science fiction novels, TV series and movies, and which we thought would never happen, has now surrounded us thoroughly. Metaverse, which is frequently mentioned with its land sales and virtual stores, continues to be in the center of attention of real and legal persons, although it is deprived of a solid legal regulation in our country and in the world. After introducing the metaverse with its basic aspects in the study, some commercial activities that a legal entity can do there and how it will reflect these activities in the accounting records will be tried to create a projection. Keywords : Metaverse, virtual reality, blockchain, cryptoasset, accounting
