IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update ...

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 ...

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 ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...