Cryptoassets: definitions and accounting treatment under thecurrent international financial reporting standards framework

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• dc.contributor.author Parrondo Tort, Luz
• dc.date.accessioned 2024-01-16T07:05:57Z
• dc.date.available 2024-01-16T07:05:57Z
• dc.date.issued 2023
• dc.description.abstract This paper provides a first comprehensive definition of cryptoassets for accounting purposes in the types of payment tokens, electronic money (e‐money) tokens, utility tokens and security tokens. The delivery of definitions for accounting purposes addresses some of the concerns raised by the European Financial Reporting Advisory Group (EFRAG) discussion paper and helps accounting regulators adapt current International Financial Reporting Standards (IFRS) standards to blockchain‐based tokens' taxonomy and nature. The paper helps policymakers reconcile Markets in Cryptoassets Regulation Proposal's (MiCA) definitions and classification of cryptoassets with the EFRAG's specific needs for clarification and/or amendment in the IFRS standards and contributes to providing an accounting guide for practitioners in their financial disclosure.
• dc.format.mimetype application/pdf
• dc.identifier.citation Parrondo L. Cryptoassets: definitions and accounting treatment under thecurrent international financial reporting standards framework. Intell Syst Account Financ Manag. 2023;30(4):208-27. DOI: 10.1002/isaf.1543
• dc.identifier.doi http://dx.doi.org/10.1002/isaf.1543
• dc.identifier.issn 1550-1949
• dc.identifier.uri http://hdl.handle.net/10230/58717
• dc.language.iso eng
• dc.publisher Wiley
• dc.relation.ispartof International Journal of Intelligent Systems in Accounting and Finance Management. 2023;30(4):208-27.
• dc.rights This is an open access article under the terms of theCreative Commons Attribution-NonCommercial-NoDerivsLicense, which permits use and distribution in anymedium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made. © 2023 The Author. Intelligent Systems in Accounting, Finance and Management published by John Wiley & Sons Ltd.
• dc.rights.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/
• dc.subject.keyword accounting
• dc.subject.keyword cryptoassets
• dc.subject.keyword IFRS
• dc.subject.keyword MiCA
• dc.subject.keyword payment tokens
• dc.subject.keyword security token
• dc.subject.keyword tokens
• dc.subject.keyword utility tokens
• dc.title Cryptoassets: definitions and accounting treatment under thecurrent international financial reporting standards framework
• dc.type info:eu-repo/semantics/article
• dc.type.version info:eu-repo/semantics/publishedVersion