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Cryptocurrency accounting treatment ifrs

Cryptocurrency accounting treatment ifrs

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calendar_month 27.01.2023

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calendar_month 29.01.2023

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calendar_month 30.01.2023

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Therefore, it does not appear that digital currencies represent cash or cash equivalents that can be accounted for in accordance with IAS 7. While it can be argued that virtual currencies may fall under the concept of foreign currency, this classification mostly fails due to the lack of government recognition of crypto-assets as legal tender. Figure 1: Categorization of crypto-assets as a type of digital asset.

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