This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Introduction to accounting for cryptocurrencies under IFRS

Published on: May 31, 2018

Learn about cryptocurrencies and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS).

This publication includes:

  • a brief overview explaining what cryptocurrencies are
  • a discussion of possible approaches to accounting for cryptocurrencies under existing IFRS
  • an update on accounting standard-setting activity related to cryptocurrencies
  • a brief summary of the tax implications of transactions involving cryptocurrencies
  • supplemental guidance on determining fair value for cryptocurrencies

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.