Cryptocurrencies like Bitcoin have no dedicated IFRS standard, so companies use existing rules by analogy. In 2019, the IFRS Interpretations Committee (IFRIC) ruled that because crypto is not ...
And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...
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