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Accounting for Crypto-Assets (Liabilities) - Holder and Issuer Perspective

Published: 2020-07-01

Organization: EFRAG

Tags: crypto, accounting, assets, regulations, cpa, holders, issuers, ifrs, liabilities, market,

Overview: The EFRAG research on the accounting for crypto-assets (liabilities) (EFRAG research) was approved by the EFRAG Board following the EFRAG Agenda Consultation in 2018. The focus of this Discussion Paper (DP) is on the accounting by holders and issuers of crypto-assets as these are broad topics that encompass most of the accounting issues that are likely to be relevant for International Financial Reporting Standards (IFRS) reporting entities.

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