1508, 2018
Applying IFRS: Accounting by holders of crypto-assets
This publication aims to provide guidance on the accounting under IFRS by the general holders of crypto-assets, but does not address the accounting for crypto-assets held by the original issuer. Moreover, the specific issues related to miners, crypto-exchanges and those resulting from initial coin offerings (ICOs) are not addressed here.
1203, 2018
IFRS: Accounting for crypto-assets
This report aims to briefly introduce cryptocurrencies and other types of crypto-assets. Then, the authors consider their possible classification within the existing financial reporting framework as codified by the International Financial Reporting Standards (IFRS).
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