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Accounting Treatment to Crypto-Assets

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Accounting Treatment to Crypto-Assets

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.

Keywords: Crypto-Assets; Accounting Treatment; Cryptocurrency; Forensic Accountants

Authorship

Okafor, Victor Ikechukwu PhD. | Full PDF

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