Introduction to accounting for cryptocurrencies under IFRS

Learn about cryptocurrencies and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS).

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This publication includes:

  • a brief overview explaining what cryptocurrencies are
  • a discussion of possible approaches to accounting for cryptocurrencies under existing IFRS
  • an update on accounting standard-setting activity related to cryptocurrencies
  • a brief summary of the tax implications of transactions involving cryptocurrencies
  • supplemental guidance on determining fair value for cryptocurrencies