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Accounting by holders of crypto-assets (Updated October 2021)
This publication considers the accounting by holders of crypto-assets.
It has been updated for new illustrations and standard-setting development and examines classification, initial recognition and subsequent measurement of crypto-assets held and considerations for appropriate disclosure.
At the time of writing, more than 12,000 different cryptocurrencies, crypto-coins and crypto-tokens were traded or listed on various crypto-exchanges. The terms and application of these crypto-assets vary widely and could change over time. It is important to re-evaluate the accounting as terms and conditions change.