Crypto & Derivative Accounting
IFRS for crypto assets
Classification and measurement of crypto assets under IFRS, and how the same positions look under US GAAP.
What we do
IFRS for crypto assets
- Intangible asset or inventory classification (IAS 38, IAS 2)
- Cost and revaluation models, impairment
- Fair value measurement under IFRS 13
- US GAAP fair value under ASU 2023-08
- Disclosures for holdings, risks and policies
Standards and frameworks
- IAS 38
- IAS 2
- IFRS 13
- ASU 2023-08
Focus areas
Back to Crypto & Derivative Accounting
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