Recent years have seen developments in distributed ledger technologies, such as blockchain, that have led to significant growth in the number and type of digital assets available. In this article we review the current practice of the small number of firms globally reporting digital assets on their financial statements. We then assess potential treatments under current GAAP, namely as intangibles, inventory or financial instruments. Finally, we provide policy advice to standard setters, with a call to either develop a new stand-alone standard or to amend the definition of financial instruments to include cryptocurrencies, to allow greater comparability and understandability in firms’ reporting.

中文翻译：

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数字资产会计

近年来，区块链等分布式账本技术的发展导致可用数字资产的数量和类型显着增长。在本文中，我们回顾了全球少数公司在财务报表中报告数字资产的当前做法。然后，我们评估当前公认会计准则下的潜在处理方法，即无形资产、库存或金融工具。最后，我们向标准制定者提供政策建议，呼吁制定新的独立标准或修改金融工具的定义以将加密货币纳入其中，以提高公司报告的可比性和可理解性。