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What is Accounting for Digital Assets Explained about?
The research examines the accounting of digital assets by linking measurement theory to financial disclosure requirements amidst the absence of specialized international standards. It highlights the need for an integrated framework for measuring and disclosing digital assets, emphasizing fair value measurement and enhanced risk disclosures. The study concludes that developing a specialized accounting framework for digital assets is essential for ensuring reliable financial reporting and user confidence in t
- Author
- Fahrul Hanafi
- Language
- EN