Abstract
For companies who make transactions and report crypto-related balances as part of their financial statements, determining if a transaction authenticates a crypto-related balance can be difficult, especially for forensic accountants. In general, there is a lot of misconception and misunderstanding surrounding crypto-assets which has contributed to the lack of full acceptance of crypto-assets and how they are used. The aim of this study is to examine crypto-assets in general and what it entails, and also identify how this crypto—assets are are reported.