id	sid	tid	token	lemma	pos
easat-1947	1	1	edelweiss	edelweiss	PROPN
easat-1947	1	2	applied	apply	VERB
easat-1947	1	3	science	science	NOUN
easat-1947	1	4	and	and	CCONJ
easat-1947	1	5	technology	technology	NOUN
easat-1947	1	6	issn	issn	PROPN
easat-1947	1	7	:	:	PUNCT
easat-1947	1	8	2576	2576	NUM
easat-1947	1	9	-	-	SYM
easat-1947	1	10	8484	8484	NUM
easat-1947	1	11	vol	vol	NOUN
easat-1947	1	12	.	.	PROPN
easat-1947	1	13	8	8	NUM
easat-1947	1	14	,	,	PUNCT
easat-1947	1	15	no	no	INTJ
easat-1947	1	16	.	.	NOUN
easat-1947	1	17	5	5	NUM
easat-1947	1	18	,	,	PUNCT
easat-1947	1	19	2007	2007	NUM
easat-1947	1	20	-	-	SYM
easat-1947	1	21	2037	2037	NUM
easat-1947	1	22	2024	2024	NUM
easat-1947	1	23	publisher	publisher	NOUN
easat-1947	1	24	:	:	PUNCT
easat-1947	1	25	learning	learn	VERB
easat-1947	1	26	gate	gate	NOUN
easat-1947	1	27	doi	doi	PROPN
easat-1947	1	28	:	:	PUNCT
easat-1947	2	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	2	2	©	©	ADP
easat-1947	2	3	2024	2024	NUM
easat-1947	2	4	by	by	ADP
easat-1947	2	5	the	the	DET
easat-1947	2	6	authors	author	NOUN
easat-1947	2	7	;	;	PUNCT
easat-1947	2	8	licensee	licensee	PROPN
easat-1947	2	9	learning	learning	NOUN
easat-1947	2	10	gate	gate	NOUN
easat-1947	3	1	©	©	PROPN
easat-1947	3	2	2024	2024	NUM
easat-1947	3	3	by	by	ADP
easat-1947	3	4	the	the	DET
easat-1947	3	5	authors	author	NOUN
easat-1947	3	6	;	;	PUNCT
easat-1947	4	1	licensee	licensee	PROPN
easat-1947	4	2	learning	learn	VERB
easat-1947	4	3	gate	gate	NOUN
easat-1947	4	4	*	*	PUNCT
easat-1947	4	5	correspondence	correspondence	NOUN
easat-1947	4	6	:	:	PUNCT
easat-1947	4	7	fathir.maulid91@gmail.com	fathir.maulid91@gmail.com	X
easat-1947	4	8	managing	manage	VERB
easat-1947	4	9	digital	digital	ADJ
easat-1947	4	10	finance	finance	NOUN
easat-1947	4	11	:	:	PUNCT
easat-1947	4	12	the	the	DET
easat-1947	4	13	role	role	NOUN
easat-1947	4	14	of	of	ADP
easat-1947	4	15	cryptocurrency	cryptocurrency	NOUN
easat-1947	4	16	in	in	ADP
easat-1947	4	17	financial	financial	ADJ
easat-1947	4	18	reporting	reporting	NOUN
easat-1947	4	19	muh	muh	PROPN
easat-1947	4	20	.	.	PROPN
easat-1947	4	21	fathir	fathir	PROPN
easat-1947	4	22	maulid	maulid	PROPN
easat-1947	4	23	yusuf1	yusuf1	PROPN
easat-1947	4	24	*	*	PROPN
easat-1947	4	25	,	,	PUNCT
easat-1947	4	26	dian	dian	PROPN
easat-1947	4	27	mayafaty	mayafaty	PROPN
easat-1947	4	28	rauf1	rauf1	PROPN
easat-1947	4	29	,	,	PUNCT
easat-1947	4	30	ahmad	ahmad	PROPN
easat-1947	4	31	hamid1	hamid1	ADV
easat-1947	4	32	,	,	PUNCT
easat-1947	4	33	wiwin	wiwin	PROPN
easat-1947	4	34	sultraeni1	sultraeni1	PROPN
easat-1947	4	35	,	,	PUNCT
easat-1947	4	36	ilham	ilham	NOUN
easat-1947	4	37	akbar	akbar	NOUN
easat-1947	4	38	garusu1	garusu1	X
easat-1947	5	1	1universitas	1universitas	NUM
easat-1947	5	2	nahdlatul	nahdlatul	NOUN
easat-1947	5	3	ulama	ulama	NOUN
easat-1947	5	4	sulawesi	sulawesi	PROPN
easat-1947	5	5	tenggara	tenggara	PROPN
easat-1947	5	6	,	,	PUNCT
easat-1947	5	7	indonesia	indonesia	PROPN
easat-1947	5	8	;	;	PUNCT
easat-1947	5	9	fathir.maulid91@gmail.com	fathir.maulid91@gmail.com	PROPN
easat-1947	5	10	(	(	PUNCT
easat-1947	5	11	m.f.m.y	m.f.m.y	PROPN
easat-1947	5	12	.	.	PUNCT
easat-1947	5	13	)	)	PUNCT
easat-1947	6	1	dianmayafaty@yahoo.co.id	dianmayafaty@yahoo.co.id	NOUN
easat-1947	6	2	(	(	PUNCT
easat-1947	6	3	d.m.r	d.m.r	NOUN
easat-1947	6	4	.	.	PUNCT
easat-1947	6	5	)	)	PUNCT
easat-1947	7	1	ahmadunusra@gmail.com	ahmadunusra@gmail.com	X
easat-1947	8	1	(	(	PUNCT
easat-1947	8	2	a.h	a.h	PROPN
easat-1947	8	3	.	.	PROPN
easat-1947	8	4	)	)	PUNCT
easat-1947	9	1	wiwinsultraeniunusra@gmail.com	wiwinsultraeniunusra@gmail.com	PROPN
easat-1947	9	2	(	(	PUNCT
easat-1947	9	3	w.s	w.s	PROPN
easat-1947	9	4	.	.	PUNCT
easat-1947	9	5	)	)	PUNCT
easat-1947	10	1	ilhamibar@gmail.com	ilhamibar@gmail.com	X
easat-1947	11	1	(	(	PUNCT
easat-1947	11	2	i.k	i.k	PROPN
easat-1947	11	3	.	.	PROPN
easat-1947	11	4	)	)	PUNCT
easat-1947	12	1	abstract	abstract	NOUN
easat-1947	12	2	:	:	PUNCT
easat-1947	12	3	this	this	DET
easat-1947	12	4	study	study	NOUN
easat-1947	12	5	aims	aim	VERB
easat-1947	12	6	to	to	PART
easat-1947	12	7	explore	explore	VERB
easat-1947	12	8	the	the	DET
easat-1947	12	9	role	role	NOUN
easat-1947	12	10	of	of	ADP
easat-1947	12	11	cryptocurrency	cryptocurrency	NOUN
easat-1947	12	12	in	in	ADP
easat-1947	12	13	corporate	corporate	ADJ
easat-1947	12	14	financial	financial	ADJ
easat-1947	12	15	reporting	reporting	NOUN
easat-1947	12	16	amidst	amidst	ADP
easat-1947	12	17	the	the	DET
easat-1947	12	18	rise	rise	NOUN
easat-1947	12	19	of	of	ADP
easat-1947	12	20	digital	digital	ADJ
easat-1947	12	21	finance	finance	NOUN
easat-1947	12	22	.	.	PUNCT
easat-1947	13	1	the	the	DET
easat-1947	13	2	research	research	NOUN
easat-1947	13	3	adopts	adopt	VERB
easat-1947	13	4	a	a	DET
easat-1947	13	5	descriptive	descriptive	ADJ
easat-1947	13	6	-	-	ADJ
easat-1947	13	7	analytical	analytical	ADJ
easat-1947	13	8	design	design	NOUN
easat-1947	13	9	,	,	PUNCT
easat-1947	13	10	utilizing	utilize	VERB
easat-1947	13	11	both	both	CCONJ
easat-1947	13	12	qualitative	qualitative	ADJ
easat-1947	13	13	and	and	CCONJ
easat-1947	13	14	quantitative	quantitative	ADJ
easat-1947	13	15	methods	method	NOUN
easat-1947	13	16	.	.	PUNCT
easat-1947	14	1	data	datum	NOUN
easat-1947	14	2	were	be	AUX
easat-1947	14	3	collected	collect	VERB
easat-1947	14	4	from	from	ADP
easat-1947	14	5	literature	literature	NOUN
easat-1947	14	6	reviews	review	NOUN
easat-1947	14	7	,	,	PUNCT
easat-1947	14	8	interviews	interview	NOUN
easat-1947	14	9	with	with	ADP
easat-1947	14	10	financial	financial	ADJ
easat-1947	14	11	practitioners	practitioner	NOUN
easat-1947	14	12	,	,	PUNCT
easat-1947	14	13	and	and	CCONJ
easat-1947	14	14	case	case	NOUN
easat-1947	14	15	studies	study	NOUN
easat-1947	14	16	of	of	ADP
easat-1947	14	17	companies	company	NOUN
easat-1947	14	18	integrating	integrate	VERB
easat-1947	14	19	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	14	20	into	into	ADP
easat-1947	14	21	their	their	PRON
easat-1947	14	22	financial	financial	ADJ
easat-1947	14	23	operations	operation	NOUN
easat-1947	14	24	.	.	PUNCT
easat-1947	15	1	the	the	DET
easat-1947	15	2	findings	finding	NOUN
easat-1947	15	3	highlight	highlight	VERB
easat-1947	15	4	that	that	SCONJ
easat-1947	15	5	while	while	SCONJ
easat-1947	15	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	15	7	offer	offer	VERB
easat-1947	15	8	opportunities	opportunity	NOUN
easat-1947	15	9	for	for	ADP
easat-1947	15	10	portfolio	portfolio	NOUN
easat-1947	15	11	diversification	diversification	NOUN
easat-1947	15	12	and	and	CCONJ
easat-1947	15	13	faster	fast	ADJ
easat-1947	15	14	cross	cross	ADJ
easat-1947	15	15	-	-	ADJ
easat-1947	15	16	border	border	ADJ
easat-1947	15	17	transactions	transaction	NOUN
easat-1947	15	18	,	,	PUNCT
easat-1947	15	19	they	they	PRON
easat-1947	15	20	also	also	ADV
easat-1947	15	21	introduce	introduce	VERB
easat-1947	15	22	challenges	challenge	NOUN
easat-1947	15	23	,	,	PUNCT
easat-1947	15	24	such	such	ADJ
easat-1947	15	25	as	as	ADP
easat-1947	15	26	price	price	NOUN
easat-1947	15	27	volatility	volatility	NOUN
easat-1947	15	28	and	and	CCONJ
easat-1947	15	29	regulatory	regulatory	ADJ
easat-1947	15	30	uncertainty	uncertainty	NOUN
easat-1947	15	31	,	,	PUNCT
easat-1947	15	32	which	which	PRON
easat-1947	15	33	complicate	complicate	VERB
easat-1947	15	34	asset	asset	NOUN
easat-1947	15	35	valuation	valuation	NOUN
easat-1947	15	36	and	and	CCONJ
easat-1947	15	37	risk	risk	NOUN
easat-1947	15	38	management	management	NOUN
easat-1947	15	39	in	in	ADP
easat-1947	15	40	financial	financial	ADJ
easat-1947	15	41	statements	statement	NOUN
easat-1947	15	42	.	.	PUNCT
easat-1947	16	1	the	the	DET
easat-1947	16	2	study	study	NOUN
easat-1947	16	3	reveals	reveal	VERB
easat-1947	16	4	that	that	SCONJ
easat-1947	16	5	companies	company	NOUN
easat-1947	16	6	like	like	ADP
easat-1947	16	7	tesla	tesla	PROPN
easat-1947	16	8	and	and	CCONJ
easat-1947	16	9	microstrategy	microstrategy	NOUN
easat-1947	16	10	have	have	AUX
easat-1947	16	11	reported	report	VERB
easat-1947	16	12	increased	increase	VERB
easat-1947	16	13	asset	asset	NOUN
easat-1947	16	14	values	value	NOUN
easat-1947	16	15	due	due	ADJ
easat-1947	16	16	to	to	ADP
easat-1947	16	17	cryptocurrency	cryptocurrency	NOUN
easat-1947	16	18	investments	investment	NOUN
easat-1947	16	19	,	,	PUNCT
easat-1947	16	20	but	but	CCONJ
easat-1947	16	21	also	also	ADV
easat-1947	16	22	faced	face	VERB
easat-1947	16	23	difficulties	difficulty	NOUN
easat-1947	16	24	in	in	ADP
easat-1947	16	25	providing	provide	VERB
easat-1947	16	26	consistent	consistent	ADJ
easat-1947	16	27	financial	financial	ADJ
easat-1947	16	28	estimates	estimate	NOUN
easat-1947	16	29	due	due	ADP
easat-1947	16	30	to	to	ADP
easat-1947	16	31	market	market	NOUN
easat-1947	16	32	fluctuations	fluctuation	NOUN
easat-1947	16	33	.	.	PUNCT
easat-1947	17	1	the	the	DET
easat-1947	17	2	research	research	NOUN
easat-1947	17	3	concludes	conclude	VERB
easat-1947	17	4	that	that	SCONJ
easat-1947	17	5	clear	clear	ADJ
easat-1947	17	6	regulatory	regulatory	ADJ
easat-1947	17	7	frameworks	framework	NOUN
easat-1947	17	8	and	and	CCONJ
easat-1947	17	9	enhanced	enhanced	ADJ
easat-1947	17	10	accounting	accounting	NOUN
easat-1947	17	11	standards	standard	NOUN
easat-1947	17	12	are	be	AUX
easat-1947	17	13	essential	essential	ADJ
easat-1947	17	14	for	for	ADP
easat-1947	17	15	transparent	transparent	ADJ
easat-1947	17	16	and	and	CCONJ
easat-1947	17	17	reliable	reliable	ADJ
easat-1947	17	18	financial	financial	ADJ
easat-1947	17	19	reporting	reporting	NOUN
easat-1947	17	20	.	.	PUNCT
easat-1947	18	1	practical	practical	ADJ
easat-1947	18	2	implications	implication	NOUN
easat-1947	18	3	include	include	VERB
easat-1947	18	4	the	the	DET
easat-1947	18	5	need	need	NOUN
easat-1947	18	6	for	for	SCONJ
easat-1947	18	7	financial	financial	ADJ
easat-1947	18	8	practitioners	practitioner	NOUN
easat-1947	18	9	to	to	PART
easat-1947	18	10	develop	develop	VERB
easat-1947	18	11	expertise	expertise	NOUN
easat-1947	18	12	in	in	ADP
easat-1947	18	13	cryptocurrency	cryptocurrency	NOUN
easat-1947	18	14	valuation	valuation	NOUN
easat-1947	18	15	and	and	CCONJ
easat-1947	18	16	risk	risk	NOUN
easat-1947	18	17	management	management	NOUN
easat-1947	18	18	while	while	SCONJ
easat-1947	18	19	ensuring	ensure	VERB
easat-1947	18	20	compliance	compliance	NOUN
easat-1947	18	21	with	with	ADP
easat-1947	18	22	international	international	ADJ
easat-1947	18	23	financial	financial	ADJ
easat-1947	18	24	reporting	reporting	NOUN
easat-1947	18	25	standards	standard	NOUN
easat-1947	18	26	.	.	PUNCT
easat-1947	19	1	keywords	keyword	NOUN
easat-1947	19	2	:	:	PUNCT
easat-1947	19	3	cryptocurrency	cryptocurrency	NOUN
easat-1947	19	4	,	,	PUNCT
easat-1947	19	5	financial	financial	ADJ
easat-1947	19	6	reporting	reporting	NOUN
easat-1947	19	7	,	,	PUNCT
easat-1947	19	8	digital	digital	ADJ
easat-1947	19	9	finance	finance	NOUN
easat-1947	19	10	,	,	PUNCT
easat-1947	19	11	digital	digital	ADJ
easat-1947	19	12	assets	asset	NOUN
easat-1947	19	13	.	.	PUNCT
easat-1947	20	1	1	1	X
easat-1947	20	2	.	.	X
easat-1947	20	3	introduction	introduction	NOUN
easat-1947	20	4	amid	amid	ADP
easat-1947	20	5	advances	advance	NOUN
easat-1947	20	6	in	in	ADP
easat-1947	20	7	information	information	NOUN
easat-1947	20	8	technology	technology	NOUN
easat-1947	20	9	and	and	CCONJ
easat-1947	20	10	the	the	DET
easat-1947	20	11	digitalisation	digitalisation	NOUN
easat-1947	20	12	of	of	ADP
easat-1947	20	13	the	the	DET
easat-1947	20	14	global	global	ADJ
easat-1947	20	15	economy	economy	NOUN
easat-1947	20	16	,	,	PUNCT
easat-1947	20	17	digital	digital	ADJ
easat-1947	20	18	financial	financial	ADJ
easat-1947	20	19	management	management	NOUN
easat-1947	20	20	has	have	AUX
easat-1947	20	21	become	become	VERB
easat-1947	20	22	a	a	DET
easat-1947	20	23	topic	topic	NOUN
easat-1947	20	24	of	of	ADP
easat-1947	20	25	high	high	ADJ
easat-1947	20	26	interest	interest	NOUN
easat-1947	20	27	.	.	PUNCT
easat-1947	21	1	cryptocurrency	cryptocurrency	NOUN
easat-1947	21	2	,	,	PUNCT
easat-1947	21	3	as	as	ADP
easat-1947	21	4	a	a	DET
easat-1947	21	5	leading	lead	VERB
easat-1947	21	6	digital	digital	ADJ
easat-1947	21	7	financial	financial	ADJ
easat-1947	21	8	instrument	instrument	NOUN
easat-1947	21	9	,	,	PUNCT
easat-1947	21	10	continues	continue	VERB
easat-1947	21	11	to	to	PART
easat-1947	21	12	grow	grow	VERB
easat-1947	21	13	rapidly	rapidly	ADV
easat-1947	21	14	and	and	CCONJ
easat-1947	21	15	plays	play	VERB
easat-1947	21	16	an	an	DET
easat-1947	21	17	increasingly	increasingly	ADV
easat-1947	21	18	significant	significant	ADJ
easat-1947	21	19	role	role	NOUN
easat-1947	21	20	in	in	ADP
easat-1947	21	21	the	the	DET
easat-1947	21	22	structure	structure	NOUN
easat-1947	21	23	of	of	ADP
easat-1947	21	24	corporate	corporate	ADJ
easat-1947	21	25	financial	financial	ADJ
easat-1947	21	26	statements	statement	NOUN
easat-1947	21	27	.	.	PUNCT
easat-1947	22	1	financial	financial	ADJ
easat-1947	22	2	statements	statement	NOUN
easat-1947	22	3	are	be	AUX
easat-1947	22	4	a	a	DET
easat-1947	22	5	key	key	ADJ
easat-1947	22	6	tool	tool	NOUN
easat-1947	22	7	to	to	PART
easat-1947	22	8	reflect	reflect	VERB
easat-1947	22	9	the	the	DET
easat-1947	22	10	financial	financial	ADJ
easat-1947	22	11	health	health	NOUN
easat-1947	22	12	of	of	ADP
easat-1947	22	13	a	a	DET
easat-1947	22	14	company	company	NOUN
easat-1947	22	15	.	.	PUNCT
easat-1947	23	1	in	in	ADP
easat-1947	23	2	the	the	DET
easat-1947	23	3	era	era	NOUN
easat-1947	23	4	of	of	ADP
easat-1947	23	5	technological	technological	ADJ
easat-1947	23	6	advancement	advancement	NOUN
easat-1947	23	7	and	and	CCONJ
easat-1947	23	8	digitalisation	digitalisation	NOUN
easat-1947	23	9	of	of	ADP
easat-1947	23	10	the	the	DET
easat-1947	23	11	economy	economy	NOUN
easat-1947	23	12	,	,	PUNCT
easat-1947	23	13	it	it	PRON
easat-1947	23	14	is	be	AUX
easat-1947	23	15	most	most	ADV
easat-1947	23	16	popular	popular	ADJ
easat-1947	23	17	to	to	PART
easat-1947	23	18	study	study	VERB
easat-1947	23	19	how	how	SCONJ
easat-1947	23	20	these	these	DET
easat-1947	23	21	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	23	22	not	not	PART
easat-1947	23	23	only	only	ADV
easat-1947	23	24	affect	affect	VERB
easat-1947	23	25	economic	economic	ADJ
easat-1947	23	26	transactions	transaction	NOUN
easat-1947	23	27	but	but	CCONJ
easat-1947	23	28	also	also	ADV
easat-1947	23	29	project	project	VERB
easat-1947	23	30	challenges	challenge	NOUN
easat-1947	23	31	and	and	CCONJ
easat-1947	23	32	opportunities	opportunity	NOUN
easat-1947	23	33	for	for	ADP
easat-1947	23	34	conventional	conventional	ADJ
easat-1947	23	35	accounting	accounting	NOUN
easat-1947	23	36	principles	principle	NOUN
easat-1947	23	37	and	and	CCONJ
easat-1947	23	38	financial	financial	ADJ
easat-1947	23	39	reporting	reporting	NOUN
easat-1947	23	40	.	.	PUNCT
easat-1947	24	1	even	even	ADV
easat-1947	24	2	though	though	SCONJ
easat-1947	24	3	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	24	4	are	be	AUX
easat-1947	24	5	anything	anything	PRON
easat-1947	24	6	from	from	ADP
easat-1947	24	7	a	a	DET
easat-1947	24	8	steady	steady	ADJ
easat-1947	24	9	means	mean	NOUN
easat-1947	24	10	of	of	ADP
easat-1947	24	11	exchange	exchange	NOUN
easat-1947	24	12	or	or	CCONJ
easat-1947	24	13	a	a	DET
easat-1947	24	14	trustworthy	trustworthy	ADJ
easat-1947	24	15	store	store	NOUN
easat-1947	24	16	of	of	ADP
easat-1947	24	17	wealth	wealth	NOUN
easat-1947	24	18	,	,	PUNCT
easat-1947	24	19	they	they	PRON
easat-1947	24	20	were	be	AUX
easat-1947	24	21	initially	initially	ADV
easat-1947	24	22	seen	see	VERB
easat-1947	24	23	as	as	ADP
easat-1947	24	24	speculative	speculative	ADJ
easat-1947	24	25	vehicles	vehicle	NOUN
easat-1947	24	26	.	.	PUNCT
easat-1947	25	1	but	but	CCONJ
easat-1947	25	2	as	as	ADP
easat-1947	25	3	time	time	NOUN
easat-1947	25	4	has	have	AUX
easat-1947	25	5	gone	go	VERB
easat-1947	25	6	on	on	ADP
easat-1947	25	7	and	and	CCONJ
easat-1947	25	8	their	their	PRON
easat-1947	25	9	acceptance	acceptance	NOUN
easat-1947	25	10	by	by	ADP
easat-1947	25	11	a	a	DET
easat-1947	25	12	wider	wide	ADJ
easat-1947	25	13	range	range	NOUN
easat-1947	25	14	of	of	ADP
easat-1947	25	15	organizations	organization	NOUN
easat-1947	25	16	—	—	PUNCT
easat-1947	25	17	including	include	VERB
easat-1947	25	18	traditional	traditional	ADJ
easat-1947	25	19	financial	financial	ADJ
easat-1947	25	20	institutions	institution	NOUN
easat-1947	25	21	and	and	CCONJ
easat-1947	25	22	multinational	multinational	ADJ
easat-1947	25	23	corporations	corporation	NOUN
easat-1947	25	24	—	—	PUNCT
easat-1947	25	25	has	have	AUX
easat-1947	25	26	grown	grow	VERB
easat-1947	25	27	,	,	PUNCT
easat-1947	25	28	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	25	29	are	be	AUX
easat-1947	25	30	starting	start	VERB
easat-1947	25	31	to	to	PART
easat-1947	25	32	be	be	AUX
easat-1947	25	33	incorporated	incorporate	VERB
easat-1947	25	34	into	into	ADP
easat-1947	25	35	a	a	DET
easat-1947	25	36	larger	large	ADJ
easat-1947	25	37	financial	financial	ADJ
easat-1947	25	38	ecosystem	ecosystem	NOUN
easat-1947	25	39	.	.	PUNCT
easat-1947	26	1	the	the	DET
easat-1947	26	2	current	current	ADJ
easat-1947	26	3	rules	rule	NOUN
easat-1947	26	4	for	for	ADP
easat-1947	26	5	financial	financial	ADJ
easat-1947	26	6	reporting	reporting	NOUN
easat-1947	26	7	need	need	VERB
easat-1947	26	8	to	to	PART
easat-1947	26	9	be	be	AUX
easat-1947	26	10	reexamined	reexamine	VERB
easat-1947	26	11	in	in	ADP
easat-1947	26	12	light	light	NOUN
easat-1947	26	13	of	of	ADP
easat-1947	26	14	this	this	DET
easat-1947	26	15	paradigm	paradigm	NOUN
easat-1947	26	16	shift	shift	NOUN
easat-1947	26	17	,	,	PUNCT
easat-1947	26	18	especially	especially	ADV
easat-1947	26	19	with	with	ADP
easat-1947	26	20	regard	regard	NOUN
easat-1947	26	21	to	to	ADP
easat-1947	26	22	recognition	recognition	NOUN
easat-1947	26	23	,	,	PUNCT
easat-1947	26	24	measurement	measurement	NOUN
easat-1947	26	25	,	,	PUNCT
easat-1947	26	26	presentation	presentation	NOUN
easat-1947	26	27	,	,	PUNCT
easat-1947	26	28	and	and	CCONJ
easat-1947	26	29	disclosure	disclosure	NOUN
easat-1947	26	30	.	.	PUNCT
easat-1947	27	1	the	the	DET
easat-1947	27	2	distinct	distinct	ADJ
easat-1947	27	3	dynamics	dynamic	NOUN
easat-1947	27	4	created	create	VERB
easat-1947	27	5	by	by	ADP
easat-1947	27	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	27	7	are	be	AUX
easat-1947	27	8	testing	test	VERB
easat-1947	27	9	international	international	ADJ
easat-1947	27	10	standards	standard	NOUN
easat-1947	27	11	that	that	PRON
easat-1947	27	12	are	be	AUX
easat-1947	27	13	the	the	DET
easat-1947	27	14	foundation	foundation	NOUN
easat-1947	27	15	of	of	ADP
easat-1947	27	16	generally	generally	ADV
easat-1947	27	17	accepted	accept	VERB
easat-1947	27	18	accounting	accounting	NOUN
easat-1947	27	19	principles	principle	NOUN
easat-1947	27	20	(	(	PUNCT
easat-1947	27	21	gaap	gaap	PROPN
easat-1947	27	22	)	)	PUNCT
easat-1947	27	23	and	and	CCONJ
easat-1947	27	24	[	[	X
easat-1947	27	25	1	1	X
easat-1947	27	26	]	]	PUNCT
easat-1947	27	27	in	in	ADP
easat-1947	27	28	the	the	DET
easat-1947	27	29	context	context	NOUN
easat-1947	27	30	of	of	ADP
easat-1947	27	31	recognition	recognition	NOUN
easat-1947	27	32	,	,	PUNCT
easat-1947	27	33	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	27	34	such	such	ADJ
easat-1947	27	35	as	as	ADP
easat-1947	27	36	bitcoin	bitcoin	NOUN
easat-1947	27	37	or	or	CCONJ
easat-1947	27	38	ethereum	ethereum	NOUN
easat-1947	27	39	have	have	VERB
easat-1947	27	40	high	high	ADJ
easat-1947	27	41	price	price	NOUN
easat-1947	27	42	volatility	volatility	NOUN
easat-1947	27	43	.	.	PUNCT
easat-1947	28	1	this	this	PRON
easat-1947	28	2	raises	raise	VERB
easat-1947	28	3	the	the	DET
easat-1947	28	4	question	question	NOUN
easat-1947	28	5	of	of	ADP
easat-1947	28	6	how	how	SCONJ
easat-1947	28	7	the	the	DET
easat-1947	28	8	value	value	NOUN
easat-1947	28	9	of	of	ADP
easat-1947	28	10	cryptocurrency	cryptocurrency	NOUN
easat-1947	28	11	assets	asset	NOUN
easat-1947	28	12	should	should	AUX
easat-1947	28	13	be	be	AUX
easat-1947	28	14	recognised	recognise	VERB
easat-1947	28	15	in	in	ADP
easat-1947	28	16	the	the	DET
easat-1947	28	17	financial	financial	ADJ
easat-1947	28	18	statements	statement	NOUN
easat-1947	28	19	,	,	PUNCT
easat-1947	28	20	whether	whether	SCONJ
easat-1947	28	21	it	it	PRON
easat-1947	28	22	should	should	AUX
easat-1947	28	23	use	use	VERB
easat-1947	28	24	the	the	DET
easat-1947	28	25	current	current	ADJ
easat-1947	28	26	market	market	NOUN
easat-1947	28	27	value	value	NOUN
easat-1947	28	28	or	or	CCONJ
easat-1947	28	29	another	another	DET
easat-1947	28	30	more	more	ADV
easat-1947	28	31	stable	stable	ADJ
easat-1947	28	32	2008	2008	NUM
easat-1947	28	33	edelweiss	edelweiss	PROPN
easat-1947	28	34	applied	apply	VERB
easat-1947	28	35	science	science	NOUN
easat-1947	28	36	and	and	CCONJ
easat-1947	28	37	technology	technology	NOUN
easat-1947	28	38	issn	issn	PROPN
easat-1947	28	39	:	:	PUNCT
easat-1947	28	40	2576	2576	NUM
easat-1947	28	41	-	-	SYM
easat-1947	28	42	8484	8484	NUM
easat-1947	28	43	vol	vol	NOUN
easat-1947	28	44	.	.	PROPN
easat-1947	28	45	8	8	NUM
easat-1947	28	46	,	,	PUNCT
easat-1947	28	47	no	no	INTJ
easat-1947	28	48	.	.	NOUN
easat-1947	28	49	5	5	NUM
easat-1947	28	50	:	:	SYM
easat-1947	28	51	2007	2007	NUM
easat-1947	28	52	-	-	SYM
easat-1947	28	53	2037	2037	NUM
easat-1947	28	54	,	,	PUNCT
easat-1947	28	55	2024	2024	NUM
easat-1947	28	56	doi	doi	NOUN
easat-1947	28	57	:	:	PUNCT
easat-1947	28	58	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	28	59	©	©	ADP
easat-1947	28	60	2024	2024	NUM
easat-1947	28	61	by	by	ADP
easat-1947	28	62	the	the	DET
easat-1947	28	63	author	author	NOUN
easat-1947	28	64	;	;	PUNCT
easat-1947	28	65	licensee	licensee	PROPN
easat-1947	28	66	learning	learning	PROPN
easat-1947	28	67	gate	gate	PROPN
easat-1947	28	68	measurement	measurement	PROPN
easat-1947	28	69	method	method	PROPN
easat-1947	28	70	.	.	PUNCT
easat-1947	29	1	similar	similar	ADJ
easat-1947	29	2	considerations	consideration	NOUN
easat-1947	29	3	arise	arise	VERB
easat-1947	29	4	in	in	ADP
easat-1947	29	5	terms	term	NOUN
easat-1947	29	6	of	of	ADP
easat-1947	29	7	measurement	measurement	NOUN
easat-1947	29	8	,	,	PUNCT
easat-1947	29	9	where	where	SCONJ
easat-1947	29	10	fluctuations	fluctuation	NOUN
easat-1947	29	11	in	in	ADP
easat-1947	29	12	market	market	NOUN
easat-1947	29	13	value	value	NOUN
easat-1947	29	14	can	can	AUX
easat-1947	29	15	provide	provide	VERB
easat-1947	29	16	an	an	DET
easat-1947	29	17	inconsistent	inconsistent	ADJ
easat-1947	29	18	picture	picture	NOUN
easat-1947	29	19	of	of	ADP
easat-1947	29	20	an	an	DET
easat-1947	29	21	entity	entity	NOUN
easat-1947	29	22	's	's	PART
easat-1947	29	23	financial	financial	ADJ
easat-1947	29	24	position	position	NOUN
easat-1947	29	25	.	.	PUNCT
easat-1947	30	1	the	the	DET
easat-1947	30	2	presentation	presentation	NOUN
easat-1947	30	3	of	of	ADP
easat-1947	30	4	financial	financial	ADJ
easat-1947	30	5	statements	statement	NOUN
easat-1947	30	6	is	be	AUX
easat-1947	30	7	also	also	ADV
easat-1947	30	8	a	a	DET
easat-1947	30	9	subject	subject	NOUN
easat-1947	30	10	of	of	ADP
easat-1947	30	11	concern	concern	NOUN
easat-1947	30	12	.	.	PUNCT
easat-1947	31	1	how	how	SCONJ
easat-1947	31	2	should	should	AUX
easat-1947	31	3	cryptocurrency	cryptocurrency	VERB
easat-1947	31	4	be	be	AUX
easat-1947	31	5	presented	present	VERB
easat-1947	31	6	?	?	PUNCT
easat-1947	32	1	as	as	ADP
easat-1947	32	2	cash	cash	NOUN
easat-1947	32	3	and	and	CCONJ
easat-1947	32	4	cash	cash	NOUN
easat-1947	32	5	equivalents	equivalent	NOUN
easat-1947	32	6	or	or	CCONJ
easat-1947	32	7	as	as	ADP
easat-1947	32	8	investments	investment	NOUN
easat-1947	32	9	?	?	PUNCT
easat-1947	33	1	this	this	DET
easat-1947	33	2	question	question	NOUN
easat-1947	33	3	raises	raise	VERB
easat-1947	33	4	the	the	DET
easat-1947	33	5	need	need	NOUN
easat-1947	33	6	to	to	PART
easat-1947	33	7	develop	develop	VERB
easat-1947	33	8	clear	clear	ADJ
easat-1947	33	9	guidance	guidance	NOUN
easat-1947	33	10	on	on	ADP
easat-1947	33	11	the	the	DET
easat-1947	33	12	classification	classification	NOUN
easat-1947	33	13	and	and	CCONJ
easat-1947	33	14	presentation	presentation	NOUN
easat-1947	33	15	of	of	ADP
easat-1947	33	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	33	17	assets	asset	NOUN
easat-1947	33	18	in	in	ADP
easat-1947	33	19	financial	financial	ADJ
easat-1947	33	20	statements	statement	NOUN
easat-1947	33	21	,	,	PUNCT
easat-1947	33	22	in	in	ADP
easat-1947	33	23	line	line	NOUN
easat-1947	33	24	with	with	ADP
easat-1947	33	25	internationally	internationally	ADV
easat-1947	33	26	accepted	accept	VERB
easat-1947	33	27	accounting	accounting	NOUN
easat-1947	33	28	principles	principle	NOUN
easat-1947	33	29	.	.	PUNCT
easat-1947	34	1	in	in	ADP
easat-1947	34	2	addition	addition	NOUN
easat-1947	34	3	,	,	PUNCT
easat-1947	34	4	disclosure	disclosure	NOUN
easat-1947	34	5	of	of	ADP
easat-1947	34	6	information	information	NOUN
easat-1947	34	7	related	relate	VERB
easat-1947	34	8	to	to	ADP
easat-1947	34	9	cryptocurrency	cryptocurrency	NOUN
easat-1947	34	10	has	have	AUX
easat-1947	34	11	also	also	ADV
easat-1947	34	12	become	become	VERB
easat-1947	34	13	important	important	ADJ
easat-1947	34	14	.	.	PUNCT
easat-1947	35	1	in	in	ADP
easat-1947	35	2	situations	situation	NOUN
easat-1947	35	3	where	where	SCONJ
easat-1947	35	4	companies	company	NOUN
easat-1947	35	5	use	use	VERB
easat-1947	35	6	or	or	CCONJ
easat-1947	35	7	own	own	ADJ
easat-1947	35	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	35	9	assets	asset	NOUN
easat-1947	35	10	,	,	PUNCT
easat-1947	35	11	transparent	transparent	ADJ
easat-1947	35	12	and	and	CCONJ
easat-1947	35	13	comprehensive	comprehensive	ADJ
easat-1947	35	14	disclosures	disclosure	NOUN
easat-1947	35	15	are	be	AUX
easat-1947	35	16	necessary	necessary	ADJ
easat-1947	35	17	to	to	PART
easat-1947	35	18	provide	provide	VERB
easat-1947	35	19	stakeholders	stakeholder	NOUN
easat-1947	35	20	with	with	ADP
easat-1947	35	21	a	a	DET
easat-1947	35	22	good	good	ADJ
easat-1947	35	23	understanding	understanding	NOUN
easat-1947	35	24	of	of	ADP
easat-1947	35	25	the	the	DET
easat-1947	35	26	risks	risk	NOUN
easat-1947	35	27	and	and	CCONJ
easat-1947	35	28	potential	potential	ADJ
easat-1947	35	29	impact	impact	NOUN
easat-1947	35	30	on	on	ADP
easat-1947	35	31	the	the	DET
easat-1947	35	32	company	company	NOUN
easat-1947	35	33	's	's	PART
easat-1947	35	34	financial	financial	ADJ
easat-1947	35	35	performance	performance	NOUN
easat-1947	35	36	.	.	PUNCT
easat-1947	36	1	while	while	SCONJ
easat-1947	36	2	ifrs	ifrs	PROPN
easat-1947	36	3	and	and	CCONJ
easat-1947	36	4	gaap	gaap	NOUN
easat-1947	36	5	endeavour	endeavour	VERB
easat-1947	36	6	to	to	PART
easat-1947	36	7	provide	provide	VERB
easat-1947	36	8	a	a	DET
easat-1947	36	9	common	common	ADJ
easat-1947	36	10	and	and	CCONJ
easat-1947	36	11	holistic	holistic	ADJ
easat-1947	36	12	accounting	accounting	NOUN
easat-1947	36	13	framework	framework	NOUN
easat-1947	36	14	,	,	PUNCT
easat-1947	36	15	the	the	DET
easat-1947	36	16	adoption	adoption	NOUN
easat-1947	36	17	of	of	ADP
easat-1947	36	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	36	19	presents	present	VERB
easat-1947	36	20	unique	unique	ADJ
easat-1947	36	21	dynamics	dynamic	NOUN
easat-1947	36	22	that	that	PRON
easat-1947	36	23	have	have	AUX
easat-1947	36	24	not	not	PART
easat-1947	36	25	been	be	AUX
easat-1947	36	26	fully	fully	ADV
easat-1947	36	27	accommodated	accommodate	VERB
easat-1947	36	28	by	by	ADP
easat-1947	36	29	those	those	DET
easat-1947	36	30	standards	standard	NOUN
easat-1947	36	31	.	.	PUNCT
easat-1947	37	1	therefore	therefore	ADV
easat-1947	37	2	,	,	PUNCT
easat-1947	37	3	policymakers	policymaker	NOUN
easat-1947	37	4	and	and	CCONJ
easat-1947	37	5	accounting	accounting	NOUN
easat-1947	37	6	experts	expert	NOUN
easat-1947	37	7	need	need	VERB
easat-1947	37	8	to	to	PART
easat-1947	37	9	work	work	VERB
easat-1947	37	10	together	together	ADV
easat-1947	37	11	to	to	PART
easat-1947	37	12	develop	develop	VERB
easat-1947	37	13	additional	additional	ADJ
easat-1947	37	14	guidance	guidance	NOUN
easat-1947	37	15	or	or	CCONJ
easat-1947	37	16	detail	detail	NOUN
easat-1947	37	17	existing	exist	VERB
easat-1947	37	18	standards	standard	NOUN
easat-1947	37	19	to	to	PART
easat-1947	37	20	reflect	reflect	VERB
easat-1947	37	21	the	the	DET
easat-1947	37	22	new	new	ADJ
easat-1947	37	23	realities	reality	NOUN
easat-1947	37	24	presented	present	VERB
easat-1947	37	25	by	by	ADP
easat-1947	37	26	cryptocurrency	cryptocurrency	NOUN
easat-1947	37	27	developments	development	NOUN
easat-1947	37	28	.	.	PUNCT
easat-1947	38	1	thus	thus	ADV
easat-1947	38	2	,	,	PUNCT
easat-1947	38	3	financial	financial	ADJ
easat-1947	38	4	statements	statement	NOUN
easat-1947	38	5	can	can	AUX
easat-1947	38	6	remain	remain	VERB
easat-1947	38	7	relevant	relevant	ADJ
easat-1947	38	8	,	,	PUNCT
easat-1947	38	9	informative	informative	ADJ
easat-1947	38	10	and	and	CCONJ
easat-1947	38	11	reliable	reliable	ADJ
easat-1947	38	12	in	in	ADP
easat-1947	38	13	portraying	portray	VERB
easat-1947	38	14	an	an	DET
easat-1947	38	15	entity	entity	NOUN
easat-1947	38	16	's	's	PART
easat-1947	38	17	financial	financial	ADJ
easat-1947	38	18	position	position	NOUN
easat-1947	38	19	in	in	ADP
easat-1947	38	20	the	the	DET
easat-1947	38	21	ever	ever	ADV
easat-1947	38	22	-	-	PUNCT
easat-1947	38	23	evolving	evolve	VERB
easat-1947	38	24	digital	digital	ADJ
easat-1947	38	25	age	age	NOUN
easat-1947	38	26	.	.	PUNCT
easat-1947	39	1	it	it	PRON
easat-1947	39	2	will	will	AUX
easat-1947	39	3	provide	provide	VERB
easat-1947	39	4	an	an	DET
easat-1947	39	5	up	up	ADP
easat-1947	39	6	-	-	PUNCT
easat-1947	39	7	to	to	ADP
easat-1947	39	8	-	-	PUNCT
easat-1947	39	9	date	date	NOUN
easat-1947	39	10	perspective	perspective	NOUN
easat-1947	39	11	on	on	ADP
easat-1947	39	12	the	the	DET
easat-1947	39	13	classification	classification	NOUN
easat-1947	39	14	of	of	ADP
easat-1947	39	15	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	39	16	as	as	ADP
easat-1947	39	17	assets	asset	NOUN
easat-1947	39	18	,	,	PUNCT
easat-1947	39	19	liabilities	liability	NOUN
easat-1947	39	20	,	,	PUNCT
easat-1947	39	21	or	or	CCONJ
easat-1947	39	22	equity	equity	NOUN
easat-1947	39	23	in	in	ADP
easat-1947	39	24	the	the	DET
easat-1947	39	25	balance	balance	NOUN
easat-1947	39	26	sheet	sheet	NOUN
easat-1947	39	27	.	.	PUNCT
easat-1947	40	1	in	in	ADP
easat-1947	40	2	addition	addition	NOUN
easat-1947	40	3	,	,	PUNCT
easat-1947	40	4	it	it	PRON
easat-1947	40	5	will	will	AUX
easat-1947	40	6	discuss	discuss	VERB
easat-1947	40	7	how	how	SCONJ
easat-1947	40	8	the	the	DET
easat-1947	40	9	existence	existence	NOUN
easat-1947	40	10	of	of	ADP
easat-1947	40	11	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	40	12	may	may	AUX
easat-1947	40	13	change	change	VERB
easat-1947	40	14	financial	financial	ADJ
easat-1947	40	15	audit	audit	NOUN
easat-1947	40	16	practices	practice	NOUN
easat-1947	40	17	as	as	ADV
easat-1947	40	18	well	well	ADV
easat-1947	40	19	as	as	ADP
easat-1947	40	20	the	the	DET
easat-1947	40	21	impact	impact	NOUN
easat-1947	40	22	on	on	ADP
easat-1947	40	23	fair	fair	ADJ
easat-1947	40	24	value	value	NOUN
easat-1947	40	25	in	in	ADP
easat-1947	40	26	digital	digital	ADJ
easat-1947	40	27	assets	asset	NOUN
easat-1947	40	28	.	.	PUNCT
easat-1947	41	1	the	the	DET
easat-1947	41	2	paper	paper	NOUN
easat-1947	41	3	will	will	AUX
easat-1947	41	4	also	also	ADV
easat-1947	41	5	explore	explore	VERB
easat-1947	41	6	the	the	DET
easat-1947	41	7	variations	variation	NOUN
easat-1947	41	8	in	in	ADP
easat-1947	41	9	interpretation	interpretation	NOUN
easat-1947	41	10	between	between	ADP
easat-1947	41	11	different	different	ADJ
easat-1947	41	12	jurisdictions	jurisdiction	NOUN
easat-1947	41	13	and	and	CCONJ
easat-1947	41	14	institutions	institution	NOUN
easat-1947	41	15	in	in	ADP
easat-1947	41	16	applying	apply	VERB
easat-1947	41	17	accounting	accounting	NOUN
easat-1947	41	18	norms	norm	NOUN
easat-1947	41	19	to	to	ADP
easat-1947	41	20	transactions	transaction	NOUN
easat-1947	41	21	involving	involve	VERB
easat-1947	41	22	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	41	23	,	,	PUNCT
easat-1947	41	24	as	as	ADV
easat-1947	41	25	well	well	ADV
easat-1947	41	26	as	as	ADP
easat-1947	41	27	the	the	DET
easat-1947	41	28	implications	implication	NOUN
easat-1947	41	29	for	for	ADP
easat-1947	41	30	investors	investor	NOUN
easat-1947	41	31	,	,	PUNCT
easat-1947	41	32	auditors	auditor	NOUN
easat-1947	41	33	and	and	CCONJ
easat-1947	41	34	regulators	regulator	NOUN
easat-1947	41	35	.	.	PUNCT
easat-1947	42	1	the	the	DET
easat-1947	42	2	implications	implication	NOUN
easat-1947	42	3	for	for	ADP
easat-1947	42	4	investors	investor	NOUN
easat-1947	42	5	,	,	PUNCT
easat-1947	42	6	auditors	auditor	NOUN
easat-1947	42	7	,	,	PUNCT
easat-1947	42	8	and	and	CCONJ
easat-1947	42	9	regulators	regulator	NOUN
easat-1947	42	10	,	,	PUNCT
easat-1947	42	11	as	as	ADP
easat-1947	42	12	key	key	ADJ
easat-1947	42	13	stakeholders	stakeholder	NOUN
easat-1947	42	14	,	,	PUNCT
easat-1947	42	15	are	be	AUX
easat-1947	42	16	faced	face	VERB
easat-1947	42	17	with	with	ADP
easat-1947	42	18	the	the	DET
easat-1947	42	19	task	task	NOUN
easat-1947	42	20	of	of	ADP
easat-1947	42	21	evaluating	evaluate	VERB
easat-1947	42	22	the	the	DET
easat-1947	42	23	risks	risk	NOUN
easat-1947	42	24	associated	associate	VERB
easat-1947	42	25	with	with	ADP
easat-1947	42	26	cryptocurrency	cryptocurrency	NOUN
easat-1947	42	27	investments	investment	NOUN
easat-1947	42	28	.	.	PUNCT
easat-1947	43	1	price	price	NOUN
easat-1947	43	2	volatility	volatility	NOUN
easat-1947	43	3	,	,	PUNCT
easat-1947	43	4	regulatory	regulatory	ADJ
easat-1947	43	5	uncertainty	uncertainty	NOUN
easat-1947	43	6	,	,	PUNCT
easat-1947	43	7	and	and	CCONJ
easat-1947	43	8	digital	digital	ADJ
easat-1947	43	9	security	security	NOUN
easat-1947	43	10	risks	risk	NOUN
easat-1947	43	11	all	all	PRON
easat-1947	43	12	require	require	VERB
easat-1947	43	13	a	a	DET
easat-1947	43	14	deep	deep	ADJ
easat-1947	43	15	understanding	understanding	NOUN
easat-1947	43	16	before	before	ADP
easat-1947	43	17	making	make	VERB
easat-1947	43	18	investment	investment	NOUN
easat-1947	43	19	decisions	decision	NOUN
easat-1947	43	20	.	.	PUNCT
easat-1947	44	1	auditors	auditor	NOUN
easat-1947	44	2	,	,	PUNCT
easat-1947	44	3	on	on	ADP
easat-1947	44	4	the	the	DET
easat-1947	44	5	other	other	ADJ
easat-1947	44	6	hand	hand	NOUN
easat-1947	44	7	,	,	PUNCT
easat-1947	44	8	need	need	VERB
easat-1947	44	9	to	to	PART
easat-1947	44	10	develop	develop	VERB
easat-1947	44	11	new	new	ADJ
easat-1947	44	12	expertise	expertise	NOUN
easat-1947	44	13	in	in	ADP
easat-1947	44	14	evaluating	evaluate	VERB
easat-1947	44	15	entities	entity	NOUN
easat-1947	44	16	involved	involve	VERB
easat-1947	44	17	in	in	ADP
easat-1947	44	18	cryptocurrency	cryptocurrency	NOUN
easat-1947	44	19	transactions	transaction	NOUN
easat-1947	44	20	.	.	PUNCT
easat-1947	45	1	this	this	PRON
easat-1947	45	2	includes	include	VERB
easat-1947	45	3	understanding	understand	VERB
easat-1947	45	4	blockchain	blockchain	PROPN
easat-1947	45	5	technology	technology	NOUN
easat-1947	45	6	,	,	PUNCT
easat-1947	45	7	handling	handle	VERB
easat-1947	45	8	volatility	volatility	NOUN
easat-1947	45	9	risk	risk	NOUN
easat-1947	45	10	,	,	PUNCT
easat-1947	45	11	and	and	CCONJ
easat-1947	45	12	fair	fair	ADJ
easat-1947	45	13	value	value	NOUN
easat-1947	45	14	assessment	assessment	NOUN
easat-1947	45	15	.	.	PUNCT
easat-1947	46	1	as	as	ADP
easat-1947	46	2	such	such	ADJ
easat-1947	46	3	,	,	PUNCT
easat-1947	46	4	auditors	auditor	NOUN
easat-1947	46	5	must	must	AUX
easat-1947	46	6	keep	keep	VERB
easat-1947	46	7	abreast	abreast	ADV
easat-1947	46	8	of	of	ADP
easat-1947	46	9	technological	technological	ADJ
easat-1947	46	10	and	and	CCONJ
easat-1947	46	11	regulatory	regulatory	ADJ
easat-1947	46	12	developments	development	NOUN
easat-1947	46	13	to	to	PART
easat-1947	46	14	provide	provide	VERB
easat-1947	46	15	effective	effective	ADJ
easat-1947	46	16	examinations	examination	NOUN
easat-1947	46	17	.	.	PUNCT
easat-1947	47	1	regulators	regulator	NOUN
easat-1947	47	2	have	have	VERB
easat-1947	47	3	a	a	DET
easat-1947	47	4	central	central	ADJ
easat-1947	47	5	role	role	NOUN
easat-1947	47	6	in	in	ADP
easat-1947	47	7	shaping	shape	VERB
easat-1947	47	8	the	the	DET
easat-1947	47	9	regulatory	regulatory	ADJ
easat-1947	47	10	framework	framework	NOUN
easat-1947	47	11	for	for	ADP
easat-1947	47	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	47	13	.	.	PUNCT
easat-1947	48	1	clear	clear	ADJ
easat-1947	48	2	and	and	CCONJ
easat-1947	48	3	consistent	consistent	ADJ
easat-1947	48	4	regulation	regulation	NOUN
easat-1947	48	5	can	can	AUX
easat-1947	48	6	help	help	VERB
easat-1947	48	7	reduce	reduce	VERB
easat-1947	48	8	uncertainty	uncertainty	NOUN
easat-1947	48	9	and	and	CCONJ
easat-1947	48	10	increase	increase	VERB
easat-1947	48	11	confidence	confidence	NOUN
easat-1947	48	12	in	in	ADP
easat-1947	48	13	the	the	DET
easat-1947	48	14	market	market	NOUN
easat-1947	48	15	.	.	PUNCT
easat-1947	49	1	however	however	ADV
easat-1947	49	2	,	,	PUNCT
easat-1947	49	3	challenges	challenge	NOUN
easat-1947	49	4	arise	arise	VERB
easat-1947	49	5	when	when	SCONJ
easat-1947	49	6	regulations	regulation	NOUN
easat-1947	49	7	can	can	AUX
easat-1947	49	8	not	not	PART
easat-1947	49	9	keep	keep	VERB
easat-1947	49	10	up	up	ADP
easat-1947	49	11	with	with	ADP
easat-1947	49	12	the	the	DET
easat-1947	49	13	pace	pace	NOUN
easat-1947	49	14	of	of	ADP
easat-1947	49	15	innovation	innovation	NOUN
easat-1947	49	16	in	in	ADP
easat-1947	49	17	the	the	DET
easat-1947	49	18	industry	industry	NOUN
easat-1947	49	19	.	.	PUNCT
easat-1947	50	1	therefore	therefore	ADV
easat-1947	50	2	,	,	PUNCT
easat-1947	50	3	regulators	regulator	NOUN
easat-1947	50	4	need	need	VERB
easat-1947	50	5	to	to	PART
easat-1947	50	6	collaborate	collaborate	VERB
easat-1947	50	7	globally	globally	ADV
easat-1947	50	8	to	to	PART
easat-1947	50	9	create	create	VERB
easat-1947	50	10	minimum	minimum	ADJ
easat-1947	50	11	standards	standard	NOUN
easat-1947	50	12	to	to	PART
easat-1947	50	13	protect	protect	VERB
easat-1947	50	14	all	all	DET
easat-1947	50	15	stakeholders	stakeholder	NOUN
easat-1947	50	16	.	.	PUNCT
easat-1947	51	1	by	by	ADP
easat-1947	51	2	adopting	adopt	VERB
easat-1947	51	3	a	a	DET
easat-1947	51	4	descriptive	descriptive	ADJ
easat-1947	51	5	-	-	ADJ
easat-1947	51	6	analytical	analytical	ADJ
easat-1947	51	7	research	research	NOUN
easat-1947	51	8	methodology	methodology	NOUN
easat-1947	51	9	and	and	CCONJ
easat-1947	51	10	collecting	collect	VERB
easat-1947	51	11	data	datum	NOUN
easat-1947	51	12	from	from	ADP
easat-1947	51	13	relevant	relevant	ADJ
easat-1947	51	14	literature	literature	NOUN
easat-1947	51	15	studies	study	NOUN
easat-1947	51	16	,	,	PUNCT
easat-1947	51	17	this	this	DET
easat-1947	51	18	article	article	NOUN
easat-1947	51	19	intends	intend	VERB
easat-1947	51	20	to	to	PART
easat-1947	51	21	offer	offer	VERB
easat-1947	51	22	a	a	DET
easat-1947	51	23	robust	robust	ADJ
easat-1947	51	24	framework	framework	NOUN
easat-1947	51	25	for	for	ADP
easat-1947	51	26	decision	decision	NOUN
easat-1947	51	27	-	-	PUNCT
easat-1947	51	28	makers	maker	NOUN
easat-1947	51	29	and	and	CCONJ
easat-1947	51	30	financial	financial	ADJ
easat-1947	51	31	practitioners	practitioner	NOUN
easat-1947	51	32	in	in	ADP
easat-1947	51	33	understanding	understanding	NOUN
easat-1947	51	34	and	and	CCONJ
easat-1947	51	35	managing	manage	VERB
easat-1947	51	36	the	the	DET
easat-1947	51	37	role	role	NOUN
easat-1947	51	38	of	of	ADP
easat-1947	51	39	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	51	40	in	in	ADP
easat-1947	51	41	financial	financial	ADJ
easat-1947	51	42	statements	statement	NOUN
easat-1947	51	43	in	in	ADP
easat-1947	51	44	line	line	NOUN
easat-1947	51	45	with	with	ADP
easat-1947	51	46	international	international	ADJ
easat-1947	51	47	standards	standard	NOUN
easat-1947	51	48	,	,	PUNCT
easat-1947	51	49	as	as	ADV
easat-1947	51	50	well	well	ADV
easat-1947	51	51	as	as	ADP
easat-1947	51	52	formulate	formulate	ADJ
easat-1947	51	53	future	future	ADJ
easat-1947	51	54	-	-	PUNCT
easat-1947	51	55	oriented	orient	VERB
easat-1947	51	56	recommendations	recommendation	NOUN
easat-1947	51	57	in	in	ADP
easat-1947	51	58	navigating	navigate	VERB
easat-1947	51	59	this	this	DET
easat-1947	51	60	new	new	ADJ
easat-1947	51	61	emerging	emerge	VERB
easat-1947	51	62	complexity	complexity	NOUN
easat-1947	51	63	.	.	PUNCT
easat-1947	52	1	in	in	ADP
easat-1947	52	2	this	this	DET
easat-1947	52	3	article	article	NOUN
easat-1947	52	4	,	,	PUNCT
easat-1947	52	5	we	we	PRON
easat-1947	52	6	will	will	AUX
easat-1947	52	7	further	far	ADV
easat-1947	52	8	discuss	discuss	VERB
easat-1947	52	9	the	the	DET
easat-1947	52	10	role	role	NOUN
easat-1947	52	11	of	of	ADP
easat-1947	52	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	52	13	in	in	ADP
easat-1947	52	14	corporate	corporate	ADJ
easat-1947	52	15	financial	financial	ADJ
easat-1947	52	16	statements	statement	NOUN
easat-1947	52	17	,	,	PUNCT
easat-1947	52	18	as	as	ADV
easat-1947	52	19	well	well	ADV
easat-1947	52	20	as	as	ADP
easat-1947	52	21	how	how	SCONJ
easat-1947	52	22	digital	digital	ADJ
easat-1947	52	23	financial	financial	ADJ
easat-1947	52	24	management	management	NOUN
easat-1947	52	25	should	should	AUX
easat-1947	52	26	follow	follow	VERB
easat-1947	52	27	relevant	relevant	ADJ
easat-1947	52	28	international	international	ADJ
easat-1947	52	29	standards	standard	NOUN
easat-1947	52	30	.	.	PUNCT
easat-1947	53	1	by	by	ADP
easat-1947	53	2	doing	do	VERB
easat-1947	53	3	so	so	ADV
easat-1947	53	4	,	,	PUNCT
easat-1947	53	5	companies	company	NOUN
easat-1947	53	6	can	can	AUX
easat-1947	53	7	manage	manage	VERB
easat-1947	53	8	digital	digital	ADJ
easat-1947	53	9	finance	finance	NOUN
easat-1947	53	10	effectively	effectively	ADV
easat-1947	53	11	and	and	CCONJ
easat-1947	53	12	transparently	transparently	ADV
easat-1947	53	13	,	,	PUNCT
easat-1947	53	14	ensuring	ensure	VERB
easat-1947	53	15	accurate	accurate	ADJ
easat-1947	53	16	and	and	CCONJ
easat-1947	53	17	trustworthy	trustworthy	ADJ
easat-1947	53	18	financial	financial	ADJ
easat-1947	53	19	reports	report	NOUN
easat-1947	53	20	.	.	PUNCT
easat-1947	54	1	2	2	X
easat-1947	54	2	.	.	X
easat-1947	54	3	literature	literature	NOUN
easat-1947	54	4	review	review	VERB
easat-1947	54	5	2.1	2.1	NUM
easat-1947	54	6	.	.	PUNCT
easat-1947	55	1	cryptocurrency	cryptocurrency	NOUN
easat-1947	55	2	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	55	3	are	be	AUX
easat-1947	55	4	intangible	intangible	ADJ
easat-1947	55	5	digital	digital	ADJ
easat-1947	55	6	tokens	token	NOUN
easat-1947	55	7	that	that	PRON
easat-1947	55	8	are	be	AUX
easat-1947	55	9	recorded	record	VERB
easat-1947	55	10	using	use	VERB
easat-1947	55	11	a	a	DET
easat-1947	55	12	distributed	distribute	VERB
easat-1947	55	13	ledger	ledger	NOUN
easat-1947	55	14	infrastructure	infrastructure	NOUN
easat-1947	55	15	commonly	commonly	ADV
easat-1947	55	16	called	call	VERB
easat-1947	55	17	blockchain	blockchain	PROPN
easat-1947	55	18	.	.	PUNCT
easat-1947	56	1	these	these	DET
easat-1947	56	2	tokens	token	NOUN
easat-1947	56	3	have	have	VERB
easat-1947	56	4	multiple	multiple	ADJ
easat-1947	56	5	usage	usage	NOUN
easat-1947	56	6	rights	right	NOUN
easat-1947	56	7	.	.	PUNCT
easat-1947	57	1	crypto	crypto	PROPN
easat-1947	57	2	is	be	AUX
easat-1947	57	3	designed	design	VERB
easat-1947	57	4	as	as	ADP
easat-1947	57	5	a	a	DET
easat-1947	57	6	medium	medium	NOUN
easat-1947	57	7	of	of	ADP
easat-1947	57	8	exchange	exchange	NOUN
easat-1947	57	9	,	,	PUNCT
easat-1947	57	10	for	for	ADP
easat-1947	57	11	example	example	NOUN
easat-1947	57	12	,	,	PUNCT
easat-1947	57	13	other	other	ADJ
easat-1947	57	14	digital	digital	ADJ
easat-1947	57	15	tokens	token	NOUN
easat-1947	57	16	may	may	AUX
easat-1947	57	17	represent	represent	VERB
easat-1947	57	18	ownership	ownership	NOUN
easat-1947	57	19	or	or	CCONJ
easat-1947	57	20	grant	grant	VERB
easat-1947	57	21	rights	right	NOUN
easat-1947	57	22	to	to	ADP
easat-1947	57	23	2009	2009	NUM
easat-1947	57	24	edelweiss	edelweiss	PROPN
easat-1947	57	25	applied	apply	VERB
easat-1947	57	26	science	science	NOUN
easat-1947	57	27	and	and	CCONJ
easat-1947	57	28	technology	technology	NOUN
easat-1947	57	29	issn	issn	PROPN
easat-1947	57	30	:	:	PUNCT
easat-1947	57	31	2576	2576	NUM
easat-1947	57	32	-	-	SYM
easat-1947	57	33	8484	8484	NUM
easat-1947	57	34	vol	vol	NOUN
easat-1947	57	35	.	.	PROPN
easat-1947	58	1	8	8	NUM
easat-1947	58	2	,	,	PUNCT
easat-1947	58	3	no	no	INTJ
easat-1947	58	4	.	.	NOUN
easat-1947	58	5	5	5	NUM
easat-1947	58	6	:	:	SYM
easat-1947	58	7	2007	2007	NUM
easat-1947	58	8	-	-	SYM
easat-1947	58	9	2037	2037	NUM
easat-1947	58	10	,	,	PUNCT
easat-1947	58	11	2024	2024	NUM
easat-1947	58	12	doi	doi	NOUN
easat-1947	58	13	:	:	PUNCT
easat-1947	59	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	59	2	©	©	ADP
easat-1947	59	3	2024	2024	NUM
easat-1947	59	4	by	by	ADP
easat-1947	59	5	the	the	DET
easat-1947	59	6	author	author	NOUN
easat-1947	59	7	;	;	PUNCT
easat-1947	59	8	licensee	licensee	NOUN
easat-1947	59	9	learning	learn	VERB
easat-1947	59	10	gate	gate	NOUN
easat-1947	59	11	use	use	VERB
easat-1947	59	12	other	other	ADJ
easat-1947	59	13	assets	asset	NOUN
easat-1947	59	14	or	or	CCONJ
easat-1947	59	15	services	service	NOUN
easat-1947	59	16	.	.	PUNCT
easat-1947	60	1	the	the	DET
easat-1947	60	2	entity	entity	NOUN
easat-1947	60	3	that	that	PRON
easat-1947	60	4	owns	own	VERB
easat-1947	60	5	these	these	DET
easat-1947	60	6	tokens	token	NOUN
easat-1947	60	7	has	have	VERB
easat-1947	60	8	a	a	DET
easat-1947	60	9	key	key	NOUN
easat-1947	60	10	that	that	PRON
easat-1947	60	11	allows	allow	VERB
easat-1947	60	12	it	it	PRON
easat-1947	60	13	to	to	PART
easat-1947	60	14	create	create	VERB
easat-1947	60	15	new	new	ADJ
easat-1947	60	16	entries	entry	NOUN
easat-1947	60	17	in	in	ADP
easat-1947	60	18	the	the	DET
easat-1947	60	19	ledger	ledger	NOUN
easat-1947	60	20	.	.	PUNCT
easat-1947	61	1	by	by	ADP
easat-1947	61	2	gaining	gain	VERB
easat-1947	61	3	access	access	NOUN
easat-1947	61	4	to	to	ADP
easat-1947	61	5	the	the	DET
easat-1947	61	6	ledger	ledger	NOUN
easat-1947	61	7	,	,	PUNCT
easat-1947	61	8	the	the	DET
easat-1947	61	9	entity	entity	NOUN
easat-1947	61	10	can	can	AUX
easat-1947	61	11	reassign	reassign	VERB
easat-1947	61	12	ownership	ownership	NOUN
easat-1947	61	13	of	of	ADP
easat-1947	61	14	the	the	DET
easat-1947	61	15	token	token	NOUN
easat-1947	61	16	.	.	PUNCT
easat-1947	62	1	since	since	SCONJ
easat-1947	62	2	the	the	DET
easat-1947	62	3	entity	entity	NOUN
easat-1947	62	4	only	only	ADV
easat-1947	62	5	holds	hold	VERB
easat-1947	62	6	the	the	DET
easat-1947	62	7	blockchain	blockchain	PROPN
easat-1947	62	8	keys	key	NOUN
easat-1947	62	9	,	,	PUNCT
easat-1947	62	10	not	not	PART
easat-1947	62	11	the	the	DET
easat-1947	62	12	tokens	token	NOUN
easat-1947	62	13	themselves	themselves	PRON
easat-1947	62	14	,	,	PUNCT
easat-1947	62	15	these	these	DET
easat-1947	62	16	tokens	token	NOUN
easat-1947	62	17	are	be	AUX
easat-1947	62	18	not	not	PART
easat-1947	62	19	stored	store	VERB
easat-1947	62	20	in	in	ADP
easat-1947	62	21	the	the	DET
easat-1947	62	22	entity	entity	NOUN
easat-1947	62	23	's	's	PART
easat-1947	62	24	information	information	NOUN
easat-1947	62	25	technology	technology	NOUN
easat-1947	62	26	system	system	NOUN
easat-1947	62	27	.	.	PUNCT
easat-1947	63	1	they	they	PRON
easat-1947	63	2	are	be	AUX
easat-1947	63	3	a	a	DET
easat-1947	63	4	representation	representation	NOUN
easat-1947	63	5	of	of	ADP
easat-1947	63	6	the	the	DET
easat-1947	63	7	pool	pool	NOUN
easat-1947	63	8	of	of	ADP
easat-1947	63	9	specialised	specialised	ADJ
easat-1947	63	10	digital	digital	ADJ
easat-1947	63	11	resources	resource	NOUN
easat-1947	63	12	owned	own	VERB
easat-1947	63	13	by	by	ADP
easat-1947	63	14	the	the	DET
easat-1947	63	15	entity	entity	NOUN
easat-1947	63	16	;	;	PUNCT
easat-1947	63	17	however	however	ADV
easat-1947	63	18	,	,	PUNCT
easat-1947	63	19	this	this	DET
easat-1947	63	20	authority	authority	NOUN
easat-1947	63	21	can	can	AUX
easat-1947	63	22	be	be	AUX
easat-1947	63	23	granted	grant	VERB
easat-1947	63	24	to	to	ADP
easat-1947	63	25	third	third	ADJ
easat-1947	63	26	parties	party	NOUN
easat-1947	63	27	.	.	PUNCT
easat-1947	64	1	[	[	X
easat-1947	64	2	2	2	NUM
easat-1947	64	3	]	]	PUNCT
easat-1947	64	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	64	5	is	be	AUX
easat-1947	64	6	a	a	DET
easat-1947	64	7	digital	digital	ADJ
easat-1947	64	8	asset	asset	NOUN
easat-1947	64	9	designed	design	VERB
easat-1947	64	10	as	as	ADP
easat-1947	64	11	a	a	DET
easat-1947	64	12	medium	medium	NOUN
easat-1947	64	13	of	of	ADP
easat-1947	64	14	exchange	exchange	NOUN
easat-1947	64	15	and	and	CCONJ
easat-1947	64	16	is	be	AUX
easat-1947	64	17	conducted	conduct	VERB
easat-1947	64	18	in	in	ADP
easat-1947	64	19	a	a	DET
easat-1947	64	20	database	database	NOUN
easat-1947	64	21	using	use	VERB
easat-1947	64	22	cryptocurrency	cryptocurrency	NOUN
easat-1947	64	23	graphical	graphical	ADJ
easat-1947	64	24	techniques	technique	NOUN
easat-1947	64	25	.	.	PUNCT
easat-1947	65	1	the	the	DET
easat-1947	65	2	purpose	purpose	NOUN
easat-1947	65	3	of	of	ADP
easat-1947	65	4	cryptocurrency	cryptocurrency	ADJ
easat-1947	65	5	digital	digital	ADJ
easat-1947	65	6	assets	asset	NOUN
easat-1947	65	7	is	be	AUX
easat-1947	65	8	to	to	PART
easat-1947	65	9	maintain	maintain	VERB
easat-1947	65	10	the	the	DET
easat-1947	65	11	security	security	NOUN
easat-1947	65	12	of	of	ADP
easat-1947	65	13	transaction	transaction	NOUN
easat-1947	65	14	history	history	NOUN
easat-1947	65	15	,	,	PUNCT
easat-1947	65	16	control	control	VERB
easat-1947	65	17	the	the	DET
easat-1947	65	18	minting	minting	NOUN
easat-1947	65	19	of	of	ADP
easat-1947	65	20	coins	coin	NOUN
easat-1947	65	21	and	and	CCONJ
easat-1947	65	22	to	to	PART
easat-1947	65	23	verify	verify	VERB
easat-1947	65	24	the	the	DET
easat-1947	65	25	delivery	delivery	NOUN
easat-1947	65	26	and	and	CCONJ
easat-1947	65	27	ownership	ownership	NOUN
easat-1947	65	28	status	status	NOUN
easat-1947	65	29	of	of	ADP
easat-1947	65	30	coins	coin	NOUN
easat-1947	65	31	.	.	PUNCT
easat-1947	66	1	the	the	DET
easat-1947	66	2	history	history	NOUN
easat-1947	66	3	of	of	ADP
easat-1947	66	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	66	5	begins	begin	VERB
easat-1947	66	6	with	with	ADP
easat-1947	66	7	the	the	DET
easat-1947	66	8	emergence	emergence	NOUN
easat-1947	66	9	of	of	ADP
easat-1947	66	10	digicash	digicash	NOUN
easat-1947	66	11	which	which	PRON
easat-1947	66	12	was	be	AUX
easat-1947	66	13	created	create	VERB
easat-1947	66	14	by	by	ADP
easat-1947	66	15	[	[	X
easat-1947	66	16	3	3	NUM
easat-1947	66	17	]	]	PUNCT
easat-1947	66	18	,	,	PUNCT
easat-1947	66	19	an	an	DET
easat-1947	66	20	american	american	ADJ
easat-1947	66	21	cryptocurrencygraphist	cryptocurrencygraphist	NOUN
easat-1947	66	22	.	.	PUNCT
easat-1947	67	1	chaum	chaum	PROPN
easat-1947	67	2	thought	think	VERB
easat-1947	67	3	that	that	SCONJ
easat-1947	67	4	he	he	PRON
easat-1947	67	5	would	would	AUX
easat-1947	67	6	not	not	PART
easat-1947	67	7	break	break	VERB
easat-1947	67	8	away	away	ADV
easat-1947	67	9	from	from	ADP
easat-1947	67	10	the	the	DET
easat-1947	67	11	financial	financial	ADJ
easat-1947	67	12	track	track	NOUN
easat-1947	67	13	of	of	ADP
easat-1947	67	14	banks	bank	NOUN
easat-1947	67	15	to	to	PART
easat-1947	67	16	safeguard	safeguard	VERB
easat-1947	67	17	his	his	PRON
easat-1947	67	18	personal	personal	ADJ
easat-1947	67	19	transactions	transaction	NOUN
easat-1947	67	20	.	.	PUNCT
easat-1947	68	1	chaum	chaum	NOUN
easat-1947	68	2	created	create	VERB
easat-1947	68	3	a	a	DET
easat-1947	68	4	digital	digital	ADJ
easat-1947	68	5	currency	currency	NOUN
easat-1947	68	6	by	by	ADP
easat-1947	68	7	using	use	VERB
easat-1947	68	8	complex	complex	ADJ
easat-1947	68	9	algorithms	algorithm	NOUN
easat-1947	68	10	so	so	SCONJ
easat-1947	68	11	that	that	SCONJ
easat-1947	68	12	financial	financial	ADJ
easat-1947	68	13	transactions	transaction	NOUN
easat-1947	68	14	can	can	AUX
easat-1947	68	15	not	not	PART
easat-1947	68	16	be	be	AUX
easat-1947	68	17	altered	alter	VERB
easat-1947	68	18	and	and	CCONJ
easat-1947	68	19	controlled	control	VERB
easat-1947	68	20	,	,	PUNCT
easat-1947	68	21	thus	thus	ADV
easat-1947	68	22	allowing	allow	VERB
easat-1947	68	23	peer	peer	NOUN
easat-1947	68	24	-	-	PUNCT
easat-1947	68	25	to	to	ADP
easat-1947	68	26	-	-	PUNCT
easat-1947	68	27	peer	peer	NOUN
easat-1947	68	28	financial	financial	ADJ
easat-1947	68	29	transactions	transaction	NOUN
easat-1947	68	30	to	to	PART
easat-1947	68	31	occur	occur	VERB
easat-1947	68	32	.	.	PUNCT
easat-1947	69	1	cryptocurrency	cryptocurrency	NOUN
easat-1947	69	2	has	have	AUX
easat-1947	69	3	entered	enter	VERB
easat-1947	69	4	the	the	DET
easat-1947	69	5	realm	realm	NOUN
easat-1947	69	6	of	of	ADP
easat-1947	69	7	finance	finance	NOUN
easat-1947	69	8	in	in	ADP
easat-1947	69	9	a	a	DET
easat-1947	69	10	significant	significant	ADJ
easat-1947	69	11	way	way	NOUN
easat-1947	69	12	,	,	PUNCT
easat-1947	69	13	raising	raise	VERB
easat-1947	69	14	questions	question	NOUN
easat-1947	69	15	about	about	ADP
easat-1947	69	16	its	its	PRON
easat-1947	69	17	role	role	NOUN
easat-1947	69	18	in	in	ADP
easat-1947	69	19	corporate	corporate	ADJ
easat-1947	69	20	financial	financial	ADJ
easat-1947	69	21	statements	statement	NOUN
easat-1947	69	22	.	.	PUNCT
easat-1947	70	1	[	[	X
easat-1947	70	2	4	4	X
easat-1947	70	3	]	]	PUNCT
easat-1947	70	4	highlighted	highlight	VERB
easat-1947	70	5	the	the	DET
easat-1947	70	6	importance	importance	NOUN
easat-1947	70	7	of	of	ADP
easat-1947	70	8	legal	legal	ADJ
easat-1947	70	9	and	and	CCONJ
easat-1947	70	10	regulatory	regulatory	ADJ
easat-1947	70	11	aspects	aspect	NOUN
easat-1947	70	12	related	relate	VERB
easat-1947	70	13	to	to	ADP
easat-1947	70	14	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	70	15	in	in	ADP
easat-1947	70	16	financial	financial	ADJ
easat-1947	70	17	statements	statement	NOUN
easat-1947	70	18	.	.	PUNCT
easat-1947	71	1	he	he	PRON
easat-1947	71	2	emphasised	emphasise	VERB
easat-1947	71	3	that	that	SCONJ
easat-1947	71	4	the	the	DET
easat-1947	71	5	successful	successful	ADJ
easat-1947	71	6	use	use	NOUN
easat-1947	71	7	of	of	ADP
easat-1947	71	8	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	71	9	in	in	ADP
easat-1947	71	10	financial	financial	ADJ
easat-1947	71	11	statements	statement	NOUN
easat-1947	71	12	depends	depend	VERB
easat-1947	71	13	on	on	ADP
easat-1947	71	14	a	a	DET
easat-1947	71	15	clear	clear	ADJ
easat-1947	71	16	legal	legal	ADJ
easat-1947	71	17	framework	framework	NOUN
easat-1947	71	18	.	.	PUNCT
easat-1947	72	1	the	the	DET
easat-1947	72	2	challenge	challenge	NOUN
easat-1947	72	3	of	of	ADP
easat-1947	72	4	integrating	integrate	VERB
easat-1947	72	5	cryptocurrency	cryptocurrency	NOUN
easat-1947	72	6	assets	asset	NOUN
easat-1947	72	7	in	in	ADP
easat-1947	72	8	the	the	DET
easat-1947	72	9	existing	exist	VERB
easat-1947	72	10	regulatory	regulatory	ADJ
easat-1947	72	11	system	system	NOUN
easat-1947	72	12	creates	create	VERB
easat-1947	72	13	the	the	DET
easat-1947	72	14	need	need	NOUN
easat-1947	72	15	for	for	ADP
easat-1947	72	16	a	a	DET
easat-1947	72	17	deep	deep	ADJ
easat-1947	72	18	understanding	understanding	NOUN
easat-1947	72	19	of	of	ADP
easat-1947	72	20	security	security	NOUN
easat-1947	72	21	and	and	CCONJ
easat-1947	72	22	legal	legal	ADJ
easat-1947	72	23	compliance	compliance	NOUN
easat-1947	72	24	aspects	aspect	NOUN
easat-1947	72	25	.	.	PUNCT
easat-1947	73	1	[	[	X
easat-1947	73	2	5	5	NUM
easat-1947	73	3	]	]	PUNCT
easat-1947	73	4	focused	focus	VERB
easat-1947	73	5	on	on	ADP
easat-1947	73	6	the	the	DET
easat-1947	73	7	price	price	NOUN
easat-1947	73	8	volatility	volatility	NOUN
easat-1947	73	9	of	of	ADP
easat-1947	73	10	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	73	11	,	,	PUNCT
easat-1947	73	12	especially	especially	ADV
easat-1947	73	13	bitcoin	bitcoin	ADJ
easat-1947	73	14	,	,	PUNCT
easat-1947	73	15	and	and	CCONJ
easat-1947	73	16	its	its	PRON
easat-1947	73	17	impact	impact	NOUN
easat-1947	73	18	on	on	ADP
easat-1947	73	19	financial	financial	ADJ
easat-1947	73	20	statements	statement	NOUN
easat-1947	73	21	.	.	PUNCT
easat-1947	74	1	they	they	PRON
easat-1947	74	2	stated	state	VERB
easat-1947	74	3	that	that	SCONJ
easat-1947	74	4	high	high	ADJ
easat-1947	74	5	volatility	volatility	NOUN
easat-1947	74	6	poses	pose	VERB
easat-1947	74	7	challenges	challenge	NOUN
easat-1947	74	8	in	in	ADP
easat-1947	74	9	assessing	assess	VERB
easat-1947	74	10	fair	fair	ADJ
easat-1947	74	11	value	value	NOUN
easat-1947	74	12	for	for	ADP
easat-1947	74	13	stable	stable	ADJ
easat-1947	74	14	financial	financial	ADJ
easat-1947	74	15	statements	statement	NOUN
easat-1947	74	16	.	.	PUNCT
easat-1947	75	1	therefore	therefore	ADV
easat-1947	75	2	,	,	PUNCT
easat-1947	75	3	accounting	accounting	NOUN
easat-1947	75	4	methods	method	NOUN
easat-1947	75	5	that	that	PRON
easat-1947	75	6	can	can	AUX
easat-1947	75	7	accommodate	accommodate	VERB
easat-1947	75	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	75	9	price	price	NOUN
easat-1947	75	10	fluctuations	fluctuation	NOUN
easat-1947	75	11	are	be	AUX
easat-1947	75	12	essential	essential	ADJ
easat-1947	75	13	.	.	PUNCT
easat-1947	76	1	[	[	X
easat-1947	76	2	6	6	NUM
easat-1947	76	3	]	]	PUNCT
easat-1947	76	4	discussed	discuss	VERB
easat-1947	76	5	the	the	DET
easat-1947	76	6	debate	debate	NOUN
easat-1947	76	7	surrounding	surround	VERB
easat-1947	76	8	the	the	DET
easat-1947	76	9	classification	classification	NOUN
easat-1947	76	10	of	of	ADP
easat-1947	76	11	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	76	12	in	in	ADP
easat-1947	76	13	the	the	DET
easat-1947	76	14	balance	balance	NOUN
easat-1947	76	15	sheet	sheet	NOUN
easat-1947	76	16	.	.	PUNCT
easat-1947	77	1	he	he	PRON
easat-1947	77	2	highlighted	highlight	VERB
easat-1947	77	3	that	that	SCONJ
easat-1947	77	4	regulatory	regulatory	ADJ
easat-1947	77	5	uncertainty	uncertainty	NOUN
easat-1947	77	6	and	and	CCONJ
easat-1947	77	7	the	the	DET
easat-1947	77	8	unique	unique	ADJ
easat-1947	77	9	characteristics	characteristic	NOUN
easat-1947	77	10	of	of	ADP
easat-1947	77	11	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	77	12	lead	lead	VERB
easat-1947	77	13	to	to	ADP
easat-1947	77	14	differences	difference	NOUN
easat-1947	77	15	of	of	ADP
easat-1947	77	16	opinion	opinion	NOUN
easat-1947	77	17	in	in	ADP
easat-1947	77	18	applying	apply	VERB
easat-1947	77	19	accounting	accounting	NOUN
easat-1947	77	20	norms	norm	NOUN
easat-1947	77	21	.	.	PUNCT
easat-1947	78	1	whether	whether	SCONJ
easat-1947	78	2	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	78	3	are	be	AUX
easat-1947	78	4	considered	consider	VERB
easat-1947	78	5	as	as	SCONJ
easat-1947	78	6	assets	asset	NOUN
easat-1947	78	7	,	,	PUNCT
easat-1947	78	8	equity	equity	NOUN
easat-1947	78	9	,	,	PUNCT
easat-1947	78	10	or	or	CCONJ
easat-1947	78	11	other	other	ADJ
easat-1947	78	12	forms	form	NOUN
easat-1947	78	13	of	of	ADP
easat-1947	78	14	balance	balance	NOUN
easat-1947	78	15	sheet	sheet	NOUN
easat-1947	78	16	is	be	AUX
easat-1947	78	17	a	a	DET
easat-1947	78	18	crucial	crucial	ADJ
easat-1947	78	19	question	question	NOUN
easat-1947	78	20	that	that	PRON
easat-1947	78	21	requires	require	VERB
easat-1947	78	22	clearer	clear	ADJ
easat-1947	78	23	guidance	guidance	NOUN
easat-1947	78	24	.	.	PUNCT
easat-1947	79	1	[	[	X
easat-1947	79	2	7	7	X
easat-1947	79	3	]	]	PUNCT
easat-1947	79	4	emphasised	emphasise	VERB
easat-1947	79	5	on	on	ADP
easat-1947	79	6	transparent	transparent	ADJ
easat-1947	79	7	and	and	CCONJ
easat-1947	79	8	accurate	accurate	ADJ
easat-1947	79	9	disclosure	disclosure	NOUN
easat-1947	79	10	of	of	ADP
easat-1947	79	11	cryptocurrency	cryptocurrency	NOUN
easat-1947	79	12	-	-	PUNCT
easat-1947	79	13	related	relate	VERB
easat-1947	79	14	information	information	NOUN
easat-1947	79	15	in	in	ADP
easat-1947	79	16	financial	financial	ADJ
easat-1947	79	17	statements	statement	NOUN
easat-1947	79	18	.	.	PUNCT
easat-1947	80	1	the	the	DET
easat-1947	80	2	authors	author	NOUN
easat-1947	80	3	noted	note	VERB
easat-1947	80	4	that	that	SCONJ
easat-1947	80	5	shareholders	shareholder	NOUN
easat-1947	80	6	and	and	CCONJ
easat-1947	80	7	stakeholders	stakeholder	NOUN
easat-1947	80	8	need	need	VERB
easat-1947	80	9	to	to	PART
easat-1947	80	10	be	be	AUX
easat-1947	80	11	provided	provide	VERB
easat-1947	80	12	with	with	ADP
easat-1947	80	13	clear	clear	ADJ
easat-1947	80	14	information	information	NOUN
easat-1947	80	15	regarding	regard	VERB
easat-1947	80	16	a	a	DET
easat-1947	80	17	company	company	NOUN
easat-1947	80	18	's	's	PART
easat-1947	80	19	exposure	exposure	NOUN
easat-1947	80	20	to	to	ADP
easat-1947	80	21	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	80	22	.	.	PUNCT
easat-1947	81	1	this	this	DET
easat-1947	81	2	disclosure	disclosure	NOUN
easat-1947	81	3	is	be	AUX
easat-1947	81	4	key	key	ADJ
easat-1947	81	5	to	to	ADP
easat-1947	81	6	understanding	understand	VERB
easat-1947	81	7	the	the	DET
easat-1947	81	8	risks	risk	NOUN
easat-1947	81	9	and	and	CCONJ
easat-1947	81	10	opportunities	opportunity	NOUN
easat-1947	81	11	associated	associate	VERB
easat-1947	81	12	with	with	ADP
easat-1947	81	13	cryptocurrency	cryptocurrency	NOUN
easat-1947	81	14	assets	asset	NOUN
easat-1947	81	15	.	.	PUNCT
easat-1947	82	1	[	[	X
easat-1947	82	2	8	8	NUM
easat-1947	82	3	]	]	PUNCT
easat-1947	82	4	in	in	ADP
easat-1947	82	5	relation	relation	NOUN
easat-1947	82	6	to	to	ADP
easat-1947	82	7	financial	financial	ADJ
easat-1947	82	8	statements	statement	NOUN
easat-1947	82	9	,	,	PUNCT
easat-1947	82	10	dyhrberg	dyhrberg	PROPN
easat-1947	82	11	presents	present	VERB
easat-1947	82	12	views	view	NOUN
easat-1947	82	13	regarding	regard	VERB
easat-1947	82	14	the	the	DET
easat-1947	82	15	potential	potential	NOUN
easat-1947	82	16	for	for	ADP
easat-1947	82	17	diversification	diversification	NOUN
easat-1947	82	18	and	and	CCONJ
easat-1947	82	19	investment	investment	NOUN
easat-1947	82	20	using	use	VERB
easat-1947	82	21	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	82	22	.	.	PUNCT
easat-1947	83	1	he	he	PRON
easat-1947	83	2	observed	observe	VERB
easat-1947	83	3	that	that	SCONJ
easat-1947	83	4	some	some	DET
easat-1947	83	5	companies	company	NOUN
easat-1947	83	6	see	see	VERB
easat-1947	83	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	83	8	,	,	PUNCT
easat-1947	83	9	particularly	particularly	ADV
easat-1947	83	10	bitcoin	bitcoin	ADJ
easat-1947	83	11	,	,	PUNCT
easat-1947	83	12	as	as	ADP
easat-1947	83	13	an	an	DET
easat-1947	83	14	opportunity	opportunity	NOUN
easat-1947	83	15	to	to	PART
easat-1947	83	16	diversify	diversify	VERB
easat-1947	83	17	investment	investment	NOUN
easat-1947	83	18	portfolios	portfolio	NOUN
easat-1947	83	19	.	.	PUNCT
easat-1947	84	1	this	this	PRON
easat-1947	84	2	creates	create	VERB
easat-1947	84	3	a	a	DET
easat-1947	84	4	need	need	NOUN
easat-1947	84	5	to	to	PART
easat-1947	84	6	accurately	accurately	ADV
easat-1947	84	7	reflect	reflect	VERB
easat-1947	84	8	the	the	DET
easat-1947	84	9	value	value	NOUN
easat-1947	84	10	of	of	ADP
easat-1947	84	11	such	such	ADJ
easat-1947	84	12	investments	investment	NOUN
easat-1947	84	13	in	in	ADP
easat-1947	84	14	financial	financial	ADJ
easat-1947	84	15	statements	statement	NOUN
easat-1947	84	16	.	.	PUNCT
easat-1947	85	1	[	[	X
easat-1947	85	2	9	9	NUM
easat-1947	85	3	]	]	PUNCT
easat-1947	85	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	85	5	plays	play	VERB
easat-1947	85	6	an	an	DET
easat-1947	85	7	important	important	ADJ
easat-1947	85	8	role	role	NOUN
easat-1947	85	9	in	in	ADP
easat-1947	85	10	financial	financial	ADJ
easat-1947	85	11	reporting	reporting	NOUN
easat-1947	85	12	with	with	ADP
easat-1947	85	13	the	the	DET
easat-1947	85	14	concept	concept	NOUN
easat-1947	85	15	of	of	ADP
easat-1947	85	16	blockchain	blockchain	PROPN
easat-1947	85	17	.	.	PUNCT
easat-1947	86	1	blockchain	blockchain	PROPN
easat-1947	86	2	is	be	AUX
easat-1947	86	3	the	the	DET
easat-1947	86	4	underlying	underlie	VERB
easat-1947	86	5	technology	technology	NOUN
easat-1947	86	6	of	of	ADP
easat-1947	86	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	86	8	,	,	PUNCT
easat-1947	86	9	which	which	PRON
easat-1947	86	10	allows	allow	VERB
easat-1947	86	11	financial	financial	ADJ
easat-1947	86	12	transactions	transaction	NOUN
easat-1947	86	13	to	to	PART
easat-1947	86	14	be	be	AUX
easat-1947	86	15	carried	carry	VERB
easat-1947	86	16	out	out	ADP
easat-1947	86	17	in	in	ADP
easat-1947	86	18	a	a	DET
easat-1947	86	19	decentralised	decentralise	VERB
easat-1947	86	20	and	and	CCONJ
easat-1947	86	21	secure	secure	ADJ
easat-1947	86	22	manner	manner	NOUN
easat-1947	86	23	.	.	PUNCT
easat-1947	87	1	with	with	ADP
easat-1947	87	2	high	high	ADJ
easat-1947	87	3	transparency	transparency	NOUN
easat-1947	87	4	and	and	CCONJ
easat-1947	87	5	security	security	NOUN
easat-1947	87	6	,	,	PUNCT
easat-1947	87	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	87	8	can	can	AUX
easat-1947	87	9	be	be	AUX
easat-1947	87	10	integrated	integrate	VERB
easat-1947	87	11	into	into	ADP
easat-1947	87	12	a	a	DET
easat-1947	87	13	company	company	NOUN
easat-1947	87	14	's	's	PART
easat-1947	87	15	financial	financial	ADJ
easat-1947	87	16	statements	statement	NOUN
easat-1947	87	17	to	to	PART
easat-1947	87	18	provide	provide	VERB
easat-1947	87	19	accurate	accurate	ADJ
easat-1947	87	20	and	and	CCONJ
easat-1947	87	21	well	well	ADV
easat-1947	87	22	-	-	PUNCT
easat-1947	87	23	documented	document	VERB
easat-1947	87	24	transaction	transaction	NOUN
easat-1947	87	25	records	record	NOUN
easat-1947	87	26	.	.	PUNCT
easat-1947	88	1	[	[	X
easat-1947	88	2	10	10	NUM
easat-1947	88	3	]	]	X
easat-1947	88	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	88	5	can	can	AUX
easat-1947	88	6	also	also	ADV
easat-1947	88	7	help	help	VERB
easat-1947	88	8	in	in	ADP
easat-1947	88	9	speeding	speed	VERB
easat-1947	88	10	up	up	ADP
easat-1947	88	11	the	the	DET
easat-1947	88	12	financial	financial	ADJ
easat-1947	88	13	statement	statement	NOUN
easat-1947	88	14	audit	audit	NOUN
easat-1947	88	15	process	process	NOUN
easat-1947	88	16	.	.	PUNCT
easat-1947	89	1	with	with	ADP
easat-1947	89	2	verified	verify	VERB
easat-1947	89	3	and	and	CCONJ
easat-1947	89	4	immutable	immutable	ADJ
easat-1947	89	5	transaction	transaction	NOUN
easat-1947	89	6	records	record	NOUN
easat-1947	89	7	,	,	PUNCT
easat-1947	89	8	auditors	auditor	NOUN
easat-1947	89	9	can	can	AUX
easat-1947	89	10	easily	easily	ADV
easat-1947	89	11	track	track	VERB
easat-1947	89	12	and	and	CCONJ
easat-1947	89	13	examine	examine	VERB
easat-1947	89	14	company	company	NOUN
easat-1947	89	15	financial	financial	ADJ
easat-1947	89	16	transactions	transaction	NOUN
easat-1947	89	17	without	without	ADP
easat-1947	89	18	having	have	VERB
easat-1947	89	19	to	to	PART
easat-1947	89	20	involve	involve	VERB
easat-1947	89	21	multiple	multiple	ADJ
easat-1947	89	22	parties	party	NOUN
easat-1947	89	23	and	and	CCONJ
easat-1947	89	24	reduce	reduce	VERB
easat-1947	89	25	the	the	DET
easat-1947	89	26	risk	risk	NOUN
easat-1947	89	27	of	of	ADP
easat-1947	89	28	data	datum	NOUN
easat-1947	89	29	manipulation	manipulation	NOUN
easat-1947	89	30	.	.	PUNCT
easat-1947	90	1	in	in	ADP
easat-1947	90	2	addition	addition	NOUN
easat-1947	90	3	,	,	PUNCT
easat-1947	90	4	according	accord	VERB
easat-1947	90	5	to	to	ADP
easat-1947	90	6	[	[	X
easat-1947	90	7	11	11	NUM
easat-1947	90	8	]	]	PUNCT
easat-1947	90	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	90	10	can	can	AUX
easat-1947	90	11	also	also	ADV
easat-1947	90	12	play	play	VERB
easat-1947	90	13	a	a	DET
easat-1947	90	14	role	role	NOUN
easat-1947	90	15	in	in	ADP
easat-1947	90	16	diversifying	diversify	VERB
easat-1947	90	17	a	a	DET
easat-1947	90	18	company	company	NOUN
easat-1947	90	19	's	's	PART
easat-1947	90	20	investment	investment	NOUN
easat-1947	90	21	portfolio	portfolio	NOUN
easat-1947	90	22	.	.	PUNCT
easat-1947	91	1	by	by	ADP
easat-1947	91	2	investing	invest	VERB
easat-1947	91	3	in	in	ADP
easat-1947	91	4	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	91	5	,	,	PUNCT
easat-1947	91	6	companies	company	NOUN
easat-1947	91	7	can	can	AUX
easat-1947	91	8	expand	expand	VERB
easat-1947	91	9	their	their	PRON
easat-1947	91	10	investment	investment	NOUN
easat-1947	91	11	portfolio	portfolio	NOUN
easat-1947	91	12	to	to	PART
easat-1947	91	13	reduce	reduce	VERB
easat-1947	91	14	risk	risk	NOUN
easat-1947	91	15	and	and	CCONJ
easat-1947	91	16	increase	increase	VERB
easat-1947	91	17	potential	potential	ADJ
easat-1947	91	18	investment	investment	NOUN
easat-1947	91	19	returns	return	NOUN
easat-1947	91	20	.	.	PUNCT
easat-1947	92	1	overall	overall	ADV
easat-1947	92	2	,	,	PUNCT
easat-1947	92	3	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	92	4	play	play	VERB
easat-1947	92	5	an	an	DET
easat-1947	92	6	important	important	ADJ
easat-1947	92	7	role	role	NOUN
easat-1947	92	8	in	in	ADP
easat-1947	92	9	corporate	corporate	ADJ
easat-1947	92	10	financial	financial	ADJ
easat-1947	92	11	statements	statement	NOUN
easat-1947	92	12	by	by	ADP
easat-1947	92	13	providing	provide	VERB
easat-1947	92	14	a	a	DET
easat-1947	92	15	secure	secure	ADJ
easat-1947	92	16	and	and	CCONJ
easat-1947	92	17	verified	verify	VERB
easat-1947	92	18	record	record	NOUN
easat-1947	92	19	of	of	ADP
easat-1947	92	20	transactions	transaction	NOUN
easat-1947	92	21	,	,	PUNCT
easat-1947	92	22	speeding	speed	VERB
easat-1947	92	23	up	up	ADP
easat-1947	92	24	the	the	DET
easat-1947	92	25	audit	audit	NOUN
easat-1947	92	26	process	process	NOUN
easat-1947	92	27	,	,	PUNCT
easat-1947	92	28	and	and	CCONJ
easat-1947	92	29	aiding	aid	VERB
easat-1947	92	30	in	in	ADP
easat-1947	92	31	investment	investment	NOUN
easat-1947	92	32	diversification	diversification	NOUN
easat-1947	92	33	.	.	PUNCT
easat-1947	93	1	however	however	ADV
easat-1947	93	2	,	,	PUNCT
easat-1947	93	3	the	the	DET
easat-1947	93	4	role	role	NOUN
easat-1947	93	5	of	of	ADP
easat-1947	93	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	93	7	in	in	ADP
easat-1947	93	8	financial	financial	ADJ
easat-1947	93	9	statements	statement	NOUN
easat-1947	93	10	also	also	ADV
easat-1947	93	11	requires	require	VERB
easat-1947	93	12	an	an	DET
easat-1947	93	13	in	in	ADP
easat-1947	93	14	-	-	PUNCT
easat-1947	93	15	depth	depth	NOUN
easat-1947	93	16	understanding	understanding	NOUN
easat-1947	93	17	of	of	ADP
easat-1947	93	18	the	the	DET
easat-1947	93	19	regulations	regulation	NOUN
easat-1947	93	20	and	and	CCONJ
easat-1947	93	21	risks	risk	NOUN
easat-1947	93	22	associated	associate	VERB
easat-1947	93	23	with	with	ADP
easat-1947	93	24	these	these	DET
easat-1947	93	25	digital	digital	ADJ
easat-1947	93	26	assets	asset	NOUN
easat-1947	93	27	.	.	PUNCT
easat-1947	94	1	a	a	DET
easat-1947	94	2	clear	clear	ADJ
easat-1947	94	3	understanding	understanding	NOUN
easat-1947	94	4	of	of	ADP
easat-1947	94	5	2010	2010	NUM
easat-1947	94	6	edelweiss	edelweiss	PROPN
easat-1947	94	7	applied	apply	VERB
easat-1947	94	8	science	science	NOUN
easat-1947	94	9	and	and	CCONJ
easat-1947	94	10	technology	technology	NOUN
easat-1947	94	11	issn	issn	PROPN
easat-1947	94	12	:	:	PUNCT
easat-1947	94	13	2576	2576	NUM
easat-1947	94	14	-	-	SYM
easat-1947	94	15	8484	8484	NUM
easat-1947	94	16	vol	vol	NOUN
easat-1947	94	17	.	.	PROPN
easat-1947	95	1	8	8	NUM
easat-1947	95	2	,	,	PUNCT
easat-1947	95	3	no	no	INTJ
easat-1947	95	4	.	.	NOUN
easat-1947	95	5	5	5	NUM
easat-1947	95	6	:	:	SYM
easat-1947	95	7	2007	2007	NUM
easat-1947	95	8	-	-	SYM
easat-1947	95	9	2037	2037	NUM
easat-1947	95	10	,	,	PUNCT
easat-1947	95	11	2024	2024	NUM
easat-1947	95	12	doi	doi	NOUN
easat-1947	95	13	:	:	PUNCT
easat-1947	96	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	96	2	©	©	ADP
easat-1947	96	3	2024	2024	NUM
easat-1947	96	4	by	by	ADP
easat-1947	96	5	the	the	DET
easat-1947	96	6	author	author	NOUN
easat-1947	96	7	;	;	PUNCT
easat-1947	96	8	licensee	licensee	NOUN
easat-1947	96	9	learning	learning	NOUN
easat-1947	96	10	gate	gate	VERB
easat-1947	96	11	how	how	SCONJ
easat-1947	96	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	96	13	can	can	AUX
easat-1947	96	14	be	be	AUX
easat-1947	96	15	integrated	integrate	VERB
easat-1947	96	16	into	into	ADP
easat-1947	96	17	a	a	DET
easat-1947	96	18	company	company	NOUN
easat-1947	96	19	's	's	PART
easat-1947	96	20	financial	financial	ADJ
easat-1947	96	21	reporting	reporting	NOUN
easat-1947	96	22	system	system	NOUN
easat-1947	96	23	is	be	AUX
easat-1947	96	24	needed	need	VERB
easat-1947	96	25	,	,	PUNCT
easat-1947	96	26	taking	take	VERB
easat-1947	96	27	into	into	ADP
easat-1947	96	28	account	account	NOUN
easat-1947	96	29	the	the	DET
easat-1947	96	30	legal	legal	ADJ
easat-1947	96	31	,	,	PUNCT
easat-1947	96	32	security	security	NOUN
easat-1947	96	33	,	,	PUNCT
easat-1947	96	34	and	and	CCONJ
easat-1947	96	35	risk	risk	NOUN
easat-1947	96	36	management	management	NOUN
easat-1947	96	37	aspects	aspect	NOUN
easat-1947	96	38	involved	involve	VERB
easat-1947	96	39	.	.	PUNCT
easat-1947	97	1	the	the	DET
easat-1947	97	2	presentation	presentation	NOUN
easat-1947	97	3	of	of	ADP
easat-1947	97	4	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	97	5	has	have	VERB
easat-1947	97	6	diverse	diverse	ADJ
easat-1947	97	7	views	view	NOUN
easat-1947	97	8	on	on	ADP
easat-1947	97	9	the	the	DET
easat-1947	97	10	role	role	NOUN
easat-1947	97	11	of	of	ADP
easat-1947	97	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	97	13	in	in	ADP
easat-1947	97	14	financial	financial	ADJ
easat-1947	97	15	statements	statement	NOUN
easat-1947	97	16	.	.	PUNCT
easat-1947	98	1	from	from	ADP
easat-1947	98	2	legal	legal	ADJ
easat-1947	98	3	and	and	CCONJ
easat-1947	98	4	regulatory	regulatory	ADJ
easat-1947	98	5	issues	issue	NOUN
easat-1947	98	6	to	to	PART
easat-1947	98	7	price	price	NOUN
easat-1947	98	8	volatility	volatility	NOUN
easat-1947	98	9	,	,	PUNCT
easat-1947	98	10	balance	balance	NOUN
easat-1947	98	11	sheet	sheet	NOUN
easat-1947	98	12	classification	classification	NOUN
easat-1947	98	13	,	,	PUNCT
easat-1947	98	14	disclosure	disclosure	NOUN
easat-1947	98	15	,	,	PUNCT
easat-1947	98	16	and	and	CCONJ
easat-1947	98	17	investment	investment	NOUN
easat-1947	98	18	potential	potential	NOUN
easat-1947	98	19	,	,	PUNCT
easat-1947	98	20	each	each	DET
easat-1947	98	21	aspect	aspect	NOUN
easat-1947	98	22	has	have	VERB
easat-1947	98	23	a	a	DET
easat-1947	98	24	direct	direct	ADJ
easat-1947	98	25	impact	impact	NOUN
easat-1947	98	26	on	on	ADP
easat-1947	98	27	the	the	DET
easat-1947	98	28	way	way	NOUN
easat-1947	98	29	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	98	30	are	be	AUX
easat-1947	98	31	reflected	reflect	VERB
easat-1947	98	32	in	in	ADP
easat-1947	98	33	corporate	corporate	ADJ
easat-1947	98	34	financial	financial	ADJ
easat-1947	98	35	statements	statement	NOUN
easat-1947	98	36	.	.	PUNCT
easat-1947	99	1	as	as	SCONJ
easat-1947	99	2	the	the	DET
easat-1947	99	3	cryptocurrency	cryptocurrency	NOUN
easat-1947	99	4	industry	industry	NOUN
easat-1947	99	5	grows	grow	VERB
easat-1947	99	6	,	,	PUNCT
easat-1947	99	7	this	this	DET
easat-1947	99	8	literature	literature	NOUN
easat-1947	99	9	becomes	become	VERB
easat-1947	99	10	essential	essential	ADJ
easat-1947	99	11	to	to	PART
easat-1947	99	12	guide	guide	VERB
easat-1947	99	13	companies	company	NOUN
easat-1947	99	14	,	,	PUNCT
easat-1947	99	15	accountants	accountant	NOUN
easat-1947	99	16	,	,	PUNCT
easat-1947	99	17	and	and	CCONJ
easat-1947	99	18	regulators	regulator	NOUN
easat-1947	99	19	in	in	ADP
easat-1947	99	20	addressing	address	VERB
easat-1947	99	21	the	the	DET
easat-1947	99	22	challenges	challenge	NOUN
easat-1947	99	23	and	and	CCONJ
easat-1947	99	24	capitalising	capitalise	VERB
easat-1947	99	25	on	on	ADP
easat-1947	99	26	the	the	DET
easat-1947	99	27	opportunities	opportunity	NOUN
easat-1947	99	28	faced	face	VERB
easat-1947	99	29	by	by	ADP
easat-1947	99	30	these	these	DET
easat-1947	99	31	cryptocurrency	cryptocurrency	NOUN
easat-1947	99	32	assets	asset	NOUN
easat-1947	99	33	in	in	ADP
easat-1947	99	34	the	the	DET
easat-1947	99	35	context	context	NOUN
easat-1947	99	36	of	of	ADP
easat-1947	99	37	corporate	corporate	ADJ
easat-1947	99	38	finance	finance	NOUN
easat-1947	99	39	.	.	PUNCT
easat-1947	100	1	[	[	X
easat-1947	100	2	12	12	NUM
easat-1947	100	3	]	]	PUNCT
easat-1947	100	4	introduction	introduction	NOUN
easat-1947	100	5	of	of	ADP
easat-1947	100	6	bitcoin	bitcoin	NOUN
easat-1947	100	7	as	as	ADP
easat-1947	100	8	the	the	DET
easat-1947	100	9	first	first	ADJ
easat-1947	100	10	cryptocurrency	cryptocurrency	NOUN
easat-1947	100	11	opened	open	VERB
easat-1947	100	12	the	the	DET
easat-1947	100	13	door	door	NOUN
easat-1947	100	14	for	for	ADP
easat-1947	100	15	further	further	ADJ
easat-1947	100	16	exploration	exploration	NOUN
easat-1947	100	17	of	of	ADP
easat-1947	100	18	the	the	DET
easat-1947	100	19	use	use	NOUN
easat-1947	100	20	of	of	ADP
easat-1947	100	21	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	100	22	in	in	ADP
easat-1947	100	23	financial	financial	ADJ
easat-1947	100	24	management	management	NOUN
easat-1947	100	25	.	.	PUNCT
easat-1947	101	1	bitcoin	bitcoin	PROPN
easat-1947	101	2	,	,	PUNCT
easat-1947	101	3	in	in	ADP
easat-1947	101	4	some	some	DET
easat-1947	101	5	cases	case	NOUN
easat-1947	101	6	,	,	PUNCT
easat-1947	101	7	has	have	AUX
easat-1947	101	8	been	be	AUX
easat-1947	101	9	used	use	VERB
easat-1947	101	10	as	as	ADP
easat-1947	101	11	an	an	DET
easat-1947	101	12	effective	effective	ADJ
easat-1947	101	13	investment	investment	NOUN
easat-1947	101	14	diversification	diversification	NOUN
easat-1947	101	15	tool	tool	NOUN
easat-1947	101	16	,	,	PUNCT
easat-1947	101	17	reducing	reduce	VERB
easat-1947	101	18	the	the	DET
easat-1947	101	19	risk	risk	NOUN
easat-1947	101	20	of	of	ADP
easat-1947	101	21	traditional	traditional	ADJ
easat-1947	101	22	portfolios	portfolio	NOUN
easat-1947	101	23	and	and	CCONJ
easat-1947	101	24	providing	provide	VERB
easat-1947	101	25	significant	significant	ADJ
easat-1947	101	26	profit	profit	NOUN
easat-1947	101	27	opportunities	opportunity	NOUN
easat-1947	101	28	[	[	X
easat-1947	101	29	8	8	NUM
easat-1947	101	30	]	]	X
easat-1947	101	31	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	101	32	also	also	ADV
easat-1947	101	33	enable	enable	VERB
easat-1947	101	34	faster	fast	ADJ
easat-1947	101	35	and	and	CCONJ
easat-1947	101	36	cheaper	cheap	ADJ
easat-1947	101	37	international	international	ADJ
easat-1947	101	38	transactions	transaction	NOUN
easat-1947	101	39	compared	compare	VERB
easat-1947	101	40	to	to	ADP
easat-1947	101	41	traditional	traditional	ADJ
easat-1947	101	42	methods	method	NOUN
easat-1947	101	43	,	,	PUNCT
easat-1947	101	44	facilitating	facilitate	VERB
easat-1947	101	45	the	the	DET
easat-1947	101	46	efficient	efficient	ADJ
easat-1947	101	47	management	management	NOUN
easat-1947	101	48	of	of	ADP
easat-1947	101	49	cross	cross	ADJ
easat-1947	101	50	-	-	ADJ
easat-1947	101	51	border	border	ADJ
easat-1947	101	52	cash	cash	NOUN
easat-1947	101	53	flows	flow	VERB
easat-1947	101	54	[	[	X
easat-1947	101	55	13	13	NUM
easat-1947	101	56	]	]	PUNCT
easat-1947	101	57	this	this	PRON
easat-1947	101	58	is	be	AUX
easat-1947	101	59	particularly	particularly	ADV
easat-1947	101	60	important	important	ADJ
easat-1947	101	61	in	in	ADP
easat-1947	101	62	the	the	DET
easat-1947	101	63	context	context	NOUN
easat-1947	101	64	of	of	ADP
easat-1947	101	65	business	business	NOUN
easat-1947	101	66	globalisation	globalisation	NOUN
easat-1947	101	67	where	where	SCONJ
easat-1947	101	68	companies	company	NOUN
easat-1947	101	69	often	often	ADV
easat-1947	101	70	operate	operate	VERB
easat-1947	101	71	in	in	ADP
easat-1947	101	72	different	different	ADJ
easat-1947	101	73	countries	country	NOUN
easat-1947	101	74	.	.	PUNCT
easat-1947	102	1	while	while	SCONJ
easat-1947	102	2	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	102	3	bring	bring	VERB
easat-1947	102	4	advantages	advantage	NOUN
easat-1947	102	5	in	in	ADP
easat-1947	102	6	financial	financial	ADJ
easat-1947	102	7	management	management	NOUN
easat-1947	102	8	,	,	PUNCT
easat-1947	102	9	there	there	PRON
easat-1947	102	10	are	be	VERB
easat-1947	102	11	also	also	ADV
easat-1947	102	12	challenges	challenge	NOUN
easat-1947	102	13	in	in	ADP
easat-1947	102	14	reflecting	reflect	VERB
easat-1947	102	15	their	their	PRON
easat-1947	102	16	impact	impact	NOUN
easat-1947	102	17	on	on	ADP
easat-1947	102	18	financial	financial	ADJ
easat-1947	102	19	statements	statement	NOUN
easat-1947	102	20	.	.	PUNCT
easat-1947	103	1	high	high	ADJ
easat-1947	103	2	price	price	NOUN
easat-1947	103	3	volatility	volatility	NOUN
easat-1947	103	4	is	be	AUX
easat-1947	103	5	one	one	NUM
easat-1947	103	6	of	of	ADP
easat-1947	103	7	the	the	DET
easat-1947	103	8	main	main	ADJ
easat-1947	103	9	obstacles	obstacle	NOUN
easat-1947	103	10	.	.	PUNCT
easat-1947	104	1	the	the	DET
easat-1947	104	2	study	study	NOUN
easat-1947	104	3	by	by	ADP
easat-1947	104	4	[	[	X
easat-1947	104	5	5	5	X
easat-1947	104	6	]	]	PUNCT
easat-1947	104	7	shows	show	VERB
easat-1947	104	8	that	that	SCONJ
easat-1947	104	9	the	the	DET
easat-1947	104	10	value	value	NOUN
easat-1947	104	11	of	of	ADP
easat-1947	104	12	bitcoin	bitcoin	NOUN
easat-1947	104	13	varies	vary	VERB
easat-1947	104	14	widely	widely	ADV
easat-1947	104	15	,	,	PUNCT
easat-1947	104	16	creating	create	VERB
easat-1947	104	17	challenges	challenge	NOUN
easat-1947	104	18	in	in	ADP
easat-1947	104	19	assessing	assess	VERB
easat-1947	104	20	a	a	DET
easat-1947	104	21	fair	fair	ADJ
easat-1947	104	22	value	value	NOUN
easat-1947	104	23	for	for	ADP
easat-1947	104	24	stable	stable	ADJ
easat-1947	104	25	financial	financial	ADJ
easat-1947	104	26	statements	statement	NOUN
easat-1947	104	27	.	.	PUNCT
easat-1947	105	1	the	the	DET
easat-1947	105	2	accounting	accounting	NOUN
easat-1947	105	3	aspects	aspect	NOUN
easat-1947	105	4	of	of	ADP
easat-1947	105	5	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	105	6	are	be	AUX
easat-1947	105	7	also	also	ADV
easat-1947	105	8	a	a	DET
easat-1947	105	9	major	major	ADJ
easat-1947	105	10	highlight	highlight	NOUN
easat-1947	105	11	in	in	ADP
easat-1947	105	12	the	the	DET
easat-1947	105	13	literature	literature	NOUN
easat-1947	105	14	.	.	PUNCT
easat-1947	106	1	questions	question	NOUN
easat-1947	106	2	have	have	AUX
easat-1947	106	3	arisen	arise	VERB
easat-1947	106	4	as	as	ADP
easat-1947	106	5	to	to	ADP
easat-1947	106	6	whether	whether	SCONJ
easat-1947	106	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	106	8	should	should	AUX
easat-1947	106	9	be	be	AUX
easat-1947	106	10	recognised	recognise	VERB
easat-1947	106	11	as	as	ADP
easat-1947	106	12	assets	asset	NOUN
easat-1947	106	13	,	,	PUNCT
easat-1947	106	14	equity	equity	NOUN
easat-1947	106	15	,	,	PUNCT
easat-1947	106	16	or	or	CCONJ
easat-1947	106	17	something	something	PRON
easat-1947	106	18	else	else	ADV
easat-1947	106	19	entirely	entirely	ADV
easat-1947	106	20	in	in	ADP
easat-1947	106	21	the	the	DET
easat-1947	106	22	balance	balance	NOUN
easat-1947	106	23	sheet	sheet	NOUN
easat-1947	106	24	.	.	PUNCT
easat-1947	107	1	according	accord	VERB
easat-1947	107	2	to	to	ADP
easat-1947	107	3	[	[	X
easat-1947	107	4	6	6	NUM
easat-1947	107	5	]	]	X
easat-1947	107	6	traditional	traditional	ADJ
easat-1947	107	7	accounting	accounting	NOUN
easat-1947	107	8	standards	standard	NOUN
easat-1947	107	9	have	have	AUX
easat-1947	107	10	not	not	PART
easat-1947	107	11	been	be	AUX
easat-1947	107	12	able	able	ADJ
easat-1947	107	13	to	to	PART
easat-1947	107	14	fully	fully	ADV
easat-1947	107	15	accommodate	accommodate	VERB
easat-1947	107	16	the	the	DET
easat-1947	107	17	special	special	ADJ
easat-1947	107	18	features	feature	NOUN
easat-1947	107	19	of	of	ADP
easat-1947	107	20	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	107	21	,	,	PUNCT
easat-1947	107	22	demanding	demand	VERB
easat-1947	107	23	a	a	DET
easat-1947	107	24	new	new	ADJ
easat-1947	107	25	approach	approach	NOUN
easat-1947	107	26	in	in	ADP
easat-1947	107	27	financial	financial	ADJ
easat-1947	107	28	reporting	reporting	NOUN
easat-1947	107	29	.	.	PUNCT
easat-1947	108	1	in	in	ADP
easat-1947	108	2	addition	addition	NOUN
easat-1947	108	3	,	,	PUNCT
easat-1947	108	4	the	the	DET
easat-1947	108	5	literature	literature	NOUN
easat-1947	108	6	also	also	ADV
easat-1947	108	7	highlights	highlight	VERB
easat-1947	108	8	the	the	DET
easat-1947	108	9	importance	importance	NOUN
easat-1947	108	10	of	of	ADP
easat-1947	108	11	transparent	transparent	ADJ
easat-1947	108	12	and	and	CCONJ
easat-1947	108	13	accurate	accurate	ADJ
easat-1947	108	14	disclosure	disclosure	NOUN
easat-1947	108	15	of	of	ADP
easat-1947	108	16	information	information	NOUN
easat-1947	108	17	with	with	ADP
easat-1947	108	18	respect	respect	NOUN
easat-1947	108	19	to	to	ADP
easat-1947	108	20	cryptocurrency	cryptocurrency	NOUN
easat-1947	108	21	holdings	holding	NOUN
easat-1947	108	22	and	and	CCONJ
easat-1947	108	23	transactions	transaction	NOUN
easat-1947	108	24	in	in	ADP
easat-1947	108	25	corporate	corporate	ADJ
easat-1947	108	26	annual	annual	ADJ
easat-1947	108	27	reports	report	NOUN
easat-1947	108	28	[	[	X
easat-1947	108	29	17	17	NUM
easat-1947	108	30	]	]	PUNCT
easat-1947	108	31	.	.	PUNCT
easat-1947	109	1	this	this	PRON
easat-1947	109	2	is	be	AUX
easat-1947	109	3	important	important	ADJ
easat-1947	109	4	to	to	PART
easat-1947	109	5	provide	provide	VERB
easat-1947	109	6	shareholders	shareholder	NOUN
easat-1947	109	7	and	and	CCONJ
easat-1947	109	8	other	other	ADJ
easat-1947	109	9	stakeholders	stakeholder	NOUN
easat-1947	109	10	with	with	ADP
easat-1947	109	11	clarity	clarity	NOUN
easat-1947	109	12	on	on	ADP
easat-1947	109	13	a	a	DET
easat-1947	109	14	company	company	NOUN
easat-1947	109	15	's	's	PART
easat-1947	109	16	exposure	exposure	NOUN
easat-1947	109	17	to	to	ADP
easat-1947	109	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	109	19	.	.	PUNCT
easat-1947	110	1	digital	digital	ADJ
easat-1947	110	2	financial	financial	ADJ
easat-1947	110	3	management	management	NOUN
easat-1947	110	4	involving	involve	VERB
easat-1947	110	5	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	110	6	also	also	ADV
easat-1947	110	7	brings	bring	VERB
easat-1947	110	8	challenges	challenge	NOUN
easat-1947	110	9	in	in	ADP
easat-1947	110	10	risk	risk	NOUN
easat-1947	110	11	management	management	NOUN
easat-1947	110	12	and	and	CCONJ
easat-1947	110	13	security	security	NOUN
easat-1947	110	14	.	.	PUNCT
easat-1947	111	1	the	the	DET
easat-1947	111	2	increase	increase	NOUN
easat-1947	111	3	in	in	ADP
easat-1947	111	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	111	5	-	-	PUNCT
easat-1947	111	6	related	relate	VERB
easat-1947	111	7	security	security	NOUN
easat-1947	111	8	cases	case	NOUN
easat-1947	111	9	such	such	ADJ
easat-1947	111	10	as	as	ADP
easat-1947	111	11	hacking	hack	VERB
easat-1947	111	12	and	and	CCONJ
easat-1947	111	13	loss	loss	NOUN
easat-1947	111	14	of	of	ADP
easat-1947	111	15	private	private	ADJ
easat-1947	111	16	keys	key	NOUN
easat-1947	111	17	demands	demand	VERB
easat-1947	111	18	extra	extra	ADJ
easat-1947	111	19	attention	attention	NOUN
easat-1947	111	20	to	to	ADP
easat-1947	111	21	security	security	NOUN
easat-1947	111	22	aspects	aspect	NOUN
easat-1947	111	23	[	[	X
easat-1947	111	24	4	4	NUM
easat-1947	111	25	]	]	X
easat-1947	111	26	research	research	NOUN
easat-1947	111	27	by	by	ADP
easat-1947	111	28	[	[	X
easat-1947	111	29	14	14	NUM
easat-1947	111	30	]	]	PUNCT
easat-1947	111	31	shows	show	VERB
easat-1947	111	32	that	that	SCONJ
easat-1947	111	33	companies	company	NOUN
easat-1947	111	34	adopting	adopt	VERB
easat-1947	111	35	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	111	36	also	also	ADV
easat-1947	111	37	need	need	VERB
easat-1947	111	38	to	to	PART
easat-1947	111	39	pay	pay	VERB
easat-1947	111	40	attention	attention	NOUN
easat-1947	111	41	to	to	ADP
easat-1947	111	42	operational	operational	ADJ
easat-1947	111	43	risks	risk	NOUN
easat-1947	111	44	and	and	CCONJ
easat-1947	111	45	changes	change	NOUN
easat-1947	111	46	in	in	ADP
easat-1947	111	47	regulatory	regulatory	ADJ
easat-1947	111	48	policies	policy	NOUN
easat-1947	111	49	that	that	PRON
easat-1947	111	50	may	may	AUX
easat-1947	111	51	affect	affect	VERB
easat-1947	111	52	the	the	DET
easat-1947	111	53	value	value	NOUN
easat-1947	111	54	and	and	CCONJ
easat-1947	111	55	use	use	NOUN
easat-1947	111	56	of	of	ADP
easat-1947	111	57	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	111	58	.	.	PUNCT
easat-1947	112	1	the	the	DET
easat-1947	112	2	literature	literature	NOUN
easat-1947	112	3	presents	present	VERB
easat-1947	112	4	a	a	DET
easat-1947	112	5	rich	rich	ADJ
easat-1947	112	6	and	and	CCONJ
easat-1947	112	7	complex	complex	ADJ
easat-1947	112	8	picture	picture	NOUN
easat-1947	112	9	of	of	ADP
easat-1947	112	10	the	the	DET
easat-1947	112	11	role	role	NOUN
easat-1947	112	12	of	of	ADP
easat-1947	112	13	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	112	14	in	in	ADP
easat-1947	112	15	digital	digital	ADJ
easat-1947	112	16	financial	financial	ADJ
easat-1947	112	17	management	management	NOUN
easat-1947	112	18	and	and	CCONJ
easat-1947	112	19	their	their	PRON
easat-1947	112	20	impact	impact	NOUN
easat-1947	112	21	on	on	ADP
easat-1947	112	22	financial	financial	ADJ
easat-1947	112	23	statements	statement	NOUN
easat-1947	112	24	.	.	PUNCT
easat-1947	113	1	while	while	SCONJ
easat-1947	113	2	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	113	3	bring	bring	VERB
easat-1947	113	4	innovation	innovation	NOUN
easat-1947	113	5	and	and	CCONJ
easat-1947	113	6	advantages	advantage	NOUN
easat-1947	113	7	,	,	PUNCT
easat-1947	113	8	challenges	challenge	NOUN
easat-1947	113	9	such	such	ADJ
easat-1947	113	10	as	as	ADP
easat-1947	113	11	price	price	NOUN
easat-1947	113	12	volatility	volatility	NOUN
easat-1947	113	13	and	and	CCONJ
easat-1947	113	14	accounting	accounting	NOUN
easat-1947	113	15	issues	issue	NOUN
easat-1947	113	16	to	to	PART
easat-1947	113	17	be	be	AUX
easat-1947	113	18	addressed	address	VERB
easat-1947	113	19	.	.	PUNCT
easat-1947	114	1	risk	risk	NOUN
easat-1947	114	2	management	management	NOUN
easat-1947	114	3	and	and	CCONJ
easat-1947	114	4	security	security	NOUN
easat-1947	114	5	are	be	AUX
easat-1947	114	6	also	also	ADV
easat-1947	114	7	an	an	DET
easat-1947	114	8	important	important	ADJ
easat-1947	114	9	focus	focus	NOUN
easat-1947	114	10	in	in	ADP
easat-1947	114	11	the	the	DET
easat-1947	114	12	evolving	evolve	VERB
easat-1947	114	13	context	context	NOUN
easat-1947	114	14	of	of	ADP
easat-1947	114	15	digital	digital	ADJ
easat-1947	114	16	finance	finance	NOUN
easat-1947	114	17	.	.	PUNCT
easat-1947	115	1	based	base	VERB
easat-1947	115	2	on	on	ADP
easat-1947	115	3	previous	previous	ADJ
easat-1947	115	4	research	research	NOUN
easat-1947	115	5	,	,	PUNCT
easat-1947	115	6	it	it	PRON
easat-1947	115	7	is	be	AUX
easat-1947	115	8	suggested	suggest	VERB
easat-1947	115	9	that	that	SCONJ
easat-1947	115	10	certain	certain	ADJ
easat-1947	115	11	aspects	aspect	NOUN
easat-1947	115	12	related	relate	VERB
easat-1947	115	13	to	to	ADP
easat-1947	115	14	the	the	DET
easat-1947	115	15	role	role	NOUN
easat-1947	115	16	of	of	ADP
easat-1947	115	17	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	115	18	in	in	ADP
easat-1947	115	19	financial	financial	ADJ
easat-1947	115	20	statements	statement	NOUN
easat-1947	115	21	be	be	AUX
easat-1947	115	22	explored	explore	VERB
easat-1947	115	23	,	,	PUNCT
easat-1947	115	24	such	such	ADJ
easat-1947	115	25	as	as	ADP
easat-1947	115	26	a	a	DET
easat-1947	115	27	comparison	comparison	NOUN
easat-1947	115	28	of	of	ADP
easat-1947	115	29	the	the	DET
easat-1947	115	30	use	use	NOUN
easat-1947	115	31	of	of	ADP
easat-1947	115	32	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	115	33	in	in	ADP
easat-1947	115	34	different	different	ADJ
easat-1947	115	35	industries	industry	NOUN
easat-1947	115	36	,	,	PUNCT
easat-1947	115	37	the	the	DET
easat-1947	115	38	development	development	NOUN
easat-1947	115	39	of	of	ADP
easat-1947	115	40	more	more	ADV
easat-1947	115	41	suitable	suitable	ADJ
easat-1947	115	42	accounting	accounting	NOUN
easat-1947	115	43	methods	method	NOUN
easat-1947	115	44	,	,	PUNCT
easat-1947	115	45	or	or	CCONJ
easat-1947	115	46	the	the	DET
easat-1947	115	47	development	development	NOUN
easat-1947	115	48	of	of	ADP
easat-1947	115	49	risk	risk	NOUN
easat-1947	115	50	management	management	NOUN
easat-1947	115	51	models	model	NOUN
easat-1947	115	52	specific	specific	ADJ
easat-1947	115	53	to	to	ADP
easat-1947	115	54	companies	company	NOUN
easat-1947	115	55	adopting	adopt	VERB
easat-1947	115	56	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	115	57	.	.	PUNCT
easat-1947	116	1	thus	thus	ADV
easat-1947	116	2	,	,	PUNCT
easat-1947	116	3	this	this	DET
easat-1947	116	4	literature	literature	NOUN
easat-1947	116	5	study	study	NOUN
easat-1947	116	6	opens	open	VERB
easat-1947	116	7	the	the	DET
easat-1947	116	8	door	door	NOUN
easat-1947	116	9	for	for	ADP
easat-1947	116	10	further	further	ADJ
easat-1947	116	11	research	research	NOUN
easat-1947	116	12	that	that	PRON
easat-1947	116	13	can	can	AUX
easat-1947	116	14	provide	provide	VERB
easat-1947	116	15	a	a	DET
easat-1947	116	16	more	more	ADJ
easat-1947	116	17	in	in	ADP
easat-1947	116	18	-	-	PUNCT
easat-1947	116	19	depth	depth	NOUN
easat-1947	116	20	view	view	NOUN
easat-1947	116	21	of	of	ADP
easat-1947	116	22	the	the	DET
easat-1947	116	23	role	role	NOUN
easat-1947	116	24	of	of	ADP
easat-1947	116	25	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	116	26	in	in	ADP
easat-1947	116	27	managing	manage	VERB
easat-1947	116	28	digital	digital	ADJ
easat-1947	116	29	finance	finance	NOUN
easat-1947	116	30	and	and	CCONJ
easat-1947	116	31	reflect	reflect	VERB
easat-1947	116	32	its	its	PRON
easat-1947	116	33	impact	impact	NOUN
easat-1947	116	34	on	on	ADP
easat-1947	116	35	financial	financial	ADJ
easat-1947	116	36	statements	statement	NOUN
easat-1947	116	37	.	.	PUNCT
easat-1947	117	1	2.2	2.2	NUM
easat-1947	117	2	.	.	PUNCT
easat-1947	118	1	financial	financial	ADJ
easat-1947	118	2	reporting	report	VERB
easat-1947	118	3	financial	financial	ADJ
easat-1947	118	4	statements	statement	NOUN
easat-1947	118	5	are	be	AUX
easat-1947	118	6	the	the	DET
easat-1947	118	7	main	main	ADJ
easat-1947	118	8	subject	subject	NOUN
easat-1947	118	9	of	of	ADP
easat-1947	118	10	attention	attention	NOUN
easat-1947	118	11	and	and	CCONJ
easat-1947	118	12	research	research	NOUN
easat-1947	118	13	by	by	ADP
easat-1947	118	14	global	global	ADJ
easat-1947	118	15	financial	financial	ADJ
easat-1947	118	16	experts	expert	NOUN
easat-1947	118	17	.	.	PUNCT
easat-1947	119	1	according	accord	VERB
easat-1947	119	2	to	to	ADP
easat-1947	119	3	[	[	X
easat-1947	119	4	15	15	NUM
easat-1947	119	5	]	]	X
easat-1947	119	6	,	,	PUNCT
easat-1947	119	7	an	an	DET
easat-1947	119	8	international	international	ADJ
easat-1947	119	9	finance	finance	NOUN
easat-1947	119	10	expert	expert	NOUN
easat-1947	119	11	,	,	PUNCT
easat-1947	119	12	financial	financial	ADJ
easat-1947	119	13	statements	statement	NOUN
easat-1947	119	14	are	be	AUX
easat-1947	119	15	"	"	PUNCT
easat-1947	119	16	a	a	DET
easat-1947	119	17	formal	formal	ADJ
easat-1947	119	18	statement	statement	NOUN
easat-1947	119	19	of	of	ADP
easat-1947	119	20	an	an	DET
easat-1947	119	21	entity	entity	NOUN
easat-1947	119	22	's	's	PART
easat-1947	119	23	financial	financial	ADJ
easat-1947	119	24	position	position	NOUN
easat-1947	119	25	and	and	CCONJ
easat-1947	119	26	performance	performance	NOUN
easat-1947	119	27	detailed	detail	VERB
easat-1947	119	28	and	and	CCONJ
easat-1947	119	29	organised	organise	VERB
easat-1947	119	30	in	in	ADP
easat-1947	119	31	accordance	accordance	NOUN
easat-1947	119	32	with	with	ADP
easat-1947	119	33	an	an	DET
easat-1947	119	34	international	international	ADJ
easat-1947	119	35	accounting	accounting	NOUN
easat-1947	119	36	framework	framework	NOUN
easat-1947	119	37	.	.	PUNCT
easat-1947	119	38	"	"	PUNCT
easat-1947	120	1	[	[	X
easat-1947	120	2	16	16	NUM
easat-1947	120	3	]	]	PUNCT
easat-1947	120	4	emphasised	emphasise	VERB
easat-1947	120	5	the	the	DET
easat-1947	120	6	importance	importance	NOUN
easat-1947	120	7	of	of	ADP
easat-1947	120	8	financial	financial	ADJ
easat-1947	120	9	statements	statement	NOUN
easat-1947	120	10	in	in	ADP
easat-1947	120	11	the	the	DET
easat-1947	120	12	context	context	NOUN
easat-1947	120	13	of	of	ADP
easat-1947	120	14	global	global	ADJ
easat-1947	120	15	accounting	accounting	NOUN
easat-1947	120	16	standards	standard	NOUN
easat-1947	120	17	convergence	convergence	NOUN
easat-1947	120	18	,	,	PUNCT
easat-1947	120	19	stating	state	VERB
easat-1947	120	20	that	that	SCONJ
easat-1947	120	21	"	"	PUNCT
easat-1947	120	22	international	international	ADJ
easat-1947	120	23	accounting	accounting	NOUN
easat-1947	120	24	standards	standard	NOUN
easat-1947	120	25	can	can	AUX
easat-1947	120	26	improve	improve	VERB
easat-1947	120	27	the	the	DET
easat-1947	120	28	2011	2011	NUM
easat-1947	120	29	edelweiss	edelweiss	PROPN
easat-1947	120	30	applied	apply	VERB
easat-1947	120	31	science	science	NOUN
easat-1947	120	32	and	and	CCONJ
easat-1947	120	33	technology	technology	NOUN
easat-1947	120	34	issn	issn	PROPN
easat-1947	120	35	:	:	PUNCT
easat-1947	120	36	2576	2576	NUM
easat-1947	120	37	-	-	SYM
easat-1947	120	38	8484	8484	NUM
easat-1947	120	39	vol	vol	NOUN
easat-1947	120	40	.	.	PROPN
easat-1947	120	41	8	8	NUM
easat-1947	120	42	,	,	PUNCT
easat-1947	120	43	no	no	INTJ
easat-1947	120	44	.	.	NOUN
easat-1947	120	45	5	5	NUM
easat-1947	120	46	:	:	SYM
easat-1947	120	47	2007	2007	NUM
easat-1947	120	48	-	-	SYM
easat-1947	120	49	2037	2037	NUM
easat-1947	120	50	,	,	PUNCT
easat-1947	120	51	2024	2024	NUM
easat-1947	120	52	doi	doi	NOUN
easat-1947	120	53	:	:	PUNCT
easat-1947	121	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	121	2	©	©	ADP
easat-1947	121	3	2024	2024	NUM
easat-1947	121	4	by	by	ADP
easat-1947	121	5	the	the	DET
easat-1947	121	6	author	author	NOUN
easat-1947	121	7	;	;	PUNCT
easat-1947	121	8	licensee	licensee	PROPN
easat-1947	121	9	learning	learn	VERB
easat-1947	121	10	gate	gate	NOUN
easat-1947	121	11	efficiency	efficiency	NOUN
easat-1947	121	12	and	and	CCONJ
easat-1947	121	13	quality	quality	NOUN
easat-1947	121	14	of	of	ADP
easat-1947	121	15	financial	financial	ADJ
easat-1947	121	16	information	information	NOUN
easat-1947	121	17	,	,	PUNCT
easat-1947	121	18	reduce	reduce	VERB
easat-1947	121	19	the	the	DET
easat-1947	121	20	cost	cost	NOUN
easat-1947	121	21	of	of	ADP
easat-1947	121	22	capital	capital	NOUN
easat-1947	121	23	,	,	PUNCT
easat-1947	121	24	and	and	CCONJ
easat-1947	121	25	encourage	encourage	VERB
easat-1947	121	26	cross	cross	ADJ
easat-1947	121	27	-	-	ADJ
easat-1947	121	28	border	border	ADJ
easat-1947	121	29	investment	investment	NOUN
easat-1947	121	30	.	.	PUNCT
easat-1947	121	31	"	"	PUNCT
easat-1947	122	1	however	however	ADV
easat-1947	122	2	,	,	PUNCT
easat-1947	122	3	financial	financial	ADJ
easat-1947	122	4	statements	statement	NOUN
easat-1947	122	5	also	also	ADV
easat-1947	122	6	pose	pose	VERB
easat-1947	122	7	a	a	DET
easat-1947	122	8	number	number	NOUN
easat-1947	122	9	of	of	ADP
easat-1947	122	10	challenges	challenge	NOUN
easat-1947	122	11	.	.	PUNCT
easat-1947	123	1	according	accord	VERB
easat-1947	123	2	to	to	ADP
easat-1947	123	3	[	[	X
easat-1947	123	4	17	17	NUM
easat-1947	123	5	]	]	PUNCT
easat-1947	123	6	an	an	DET
easat-1947	123	7	international	international	ADJ
easat-1947	123	8	accounting	accounting	NOUN
easat-1947	123	9	expert	expert	NOUN
easat-1947	123	10	,	,	PUNCT
easat-1947	123	11	the	the	DET
easat-1947	123	12	uncertainty	uncertainty	NOUN
easat-1947	123	13	and	and	CCONJ
easat-1947	123	14	complexity	complexity	NOUN
easat-1947	123	15	of	of	ADP
easat-1947	123	16	applying	apply	VERB
easat-1947	123	17	international	international	ADJ
easat-1947	123	18	accounting	accounting	NOUN
easat-1947	123	19	standards	standard	NOUN
easat-1947	123	20	can	can	AUX
easat-1947	123	21	create	create	VERB
easat-1947	123	22	barriers	barrier	NOUN
easat-1947	123	23	,	,	PUNCT
easat-1947	123	24	and	and	CCONJ
easat-1947	123	25	"	"	PUNCT
easat-1947	123	26	a	a	DET
easat-1947	123	27	deep	deep	ADJ
easat-1947	123	28	understanding	understanding	NOUN
easat-1947	123	29	of	of	ADP
easat-1947	123	30	the	the	DET
easat-1947	123	31	differences	difference	NOUN
easat-1947	123	32	and	and	CCONJ
easat-1947	123	33	complexities	complexity	NOUN
easat-1947	123	34	of	of	ADP
easat-1947	123	35	international	international	ADJ
easat-1947	123	36	accounting	accounting	NOUN
easat-1947	123	37	practices	practice	NOUN
easat-1947	123	38	"	"	PUNCT
easat-1947	123	39	is	be	AUX
easat-1947	123	40	necessary	necessary	ADJ
easat-1947	123	41	to	to	PART
easat-1947	123	42	ensure	ensure	VERB
easat-1947	123	43	the	the	DET
easat-1947	123	44	quality	quality	NOUN
easat-1947	123	45	of	of	ADP
easat-1947	123	46	accurate	accurate	ADJ
easat-1947	123	47	and	and	CCONJ
easat-1947	123	48	relevant	relevant	ADJ
easat-1947	123	49	financial	financial	ADJ
easat-1947	123	50	statements	statement	NOUN
easat-1947	123	51	.	.	PUNCT
easat-1947	124	1	similarly	similarly	ADV
easat-1947	124	2	,	,	PUNCT
easat-1947	124	3	[	[	X
easat-1947	124	4	18	18	NUM
easat-1947	124	5	]	]	PUNCT
easat-1947	124	6	argue	argue	VERB
easat-1947	124	7	that	that	SCONJ
easat-1947	124	8	"	"	PUNCT
easat-1947	124	9	international	international	ADJ
easat-1947	124	10	financial	financial	ADJ
easat-1947	124	11	reporting	reporting	NOUN
easat-1947	124	12	requires	require	VERB
easat-1947	124	13	careful	careful	ADJ
easat-1947	124	14	risk	risk	NOUN
easat-1947	124	15	management	management	NOUN
easat-1947	124	16	and	and	CCONJ
easat-1947	124	17	compliance	compliance	NOUN
easat-1947	124	18	with	with	ADP
easat-1947	124	19	evolving	evolve	VERB
easat-1947	124	20	regulations	regulation	NOUN
easat-1947	124	21	.	.	PUNCT
easat-1947	124	22	"	"	PUNCT
easat-1947	125	1	this	this	DET
easat-1947	125	2	challenge	challenge	NOUN
easat-1947	125	3	reflects	reflect	VERB
easat-1947	125	4	the	the	DET
easat-1947	125	5	complexity	complexity	NOUN
easat-1947	125	6	of	of	ADP
easat-1947	125	7	global	global	ADJ
easat-1947	125	8	market	market	NOUN
easat-1947	125	9	dynamics	dynamic	NOUN
easat-1947	125	10	and	and	CCONJ
easat-1947	125	11	the	the	DET
easat-1947	125	12	need	need	NOUN
easat-1947	125	13	to	to	PART
easat-1947	125	14	stay	stay	VERB
easat-1947	125	15	in	in	ADP
easat-1947	125	16	line	line	NOUN
easat-1947	125	17	with	with	ADP
easat-1947	125	18	changing	change	VERB
easat-1947	125	19	accounting	accounting	NOUN
easat-1947	125	20	regulations	regulation	NOUN
easat-1947	125	21	and	and	CCONJ
easat-1947	125	22	practices	practice	NOUN
easat-1947	125	23	.	.	PUNCT
easat-1947	126	1	thus	thus	ADV
easat-1947	126	2	,	,	PUNCT
easat-1947	126	3	through	through	ADP
easat-1947	126	4	these	these	DET
easat-1947	126	5	opinions	opinion	NOUN
easat-1947	126	6	,	,	PUNCT
easat-1947	126	7	it	it	PRON
easat-1947	126	8	can	can	AUX
easat-1947	126	9	be	be	AUX
easat-1947	126	10	seen	see	VERB
easat-1947	126	11	that	that	SCONJ
easat-1947	126	12	financial	financial	ADJ
easat-1947	126	13	reporting	reporting	NOUN
easat-1947	126	14	is	be	AUX
easat-1947	126	15	not	not	PART
easat-1947	126	16	just	just	ADV
easat-1947	126	17	about	about	ADP
easat-1947	126	18	the	the	DET
easat-1947	126	19	presentation	presentation	NOUN
easat-1947	126	20	of	of	ADP
easat-1947	126	21	numbers	number	NOUN
easat-1947	126	22	,	,	PUNCT
easat-1947	126	23	but	but	CCONJ
easat-1947	126	24	also	also	ADV
easat-1947	126	25	involves	involve	VERB
easat-1947	126	26	the	the	DET
easat-1947	126	27	regulatory	regulatory	ADJ
easat-1947	126	28	context	context	NOUN
easat-1947	126	29	,	,	PUNCT
easat-1947	126	30	complexity	complexity	NOUN
easat-1947	126	31	of	of	ADP
easat-1947	126	32	accounting	accounting	NOUN
easat-1947	126	33	practices	practice	NOUN
easat-1947	126	34	,	,	PUNCT
easat-1947	126	35	and	and	CCONJ
easat-1947	126	36	risk	risk	NOUN
easat-1947	126	37	management	management	NOUN
easat-1947	126	38	challenges	challenge	NOUN
easat-1947	126	39	in	in	ADP
easat-1947	126	40	a	a	DET
easat-1947	126	41	dynamic	dynamic	ADJ
easat-1947	126	42	global	global	ADJ
easat-1947	126	43	business	business	NOUN
easat-1947	126	44	environment	environment	NOUN
easat-1947	126	45	.	.	PUNCT
easat-1947	127	1	in	in	ADP
easat-1947	127	2	the	the	DET
easat-1947	127	3	context	context	NOUN
easat-1947	127	4	of	of	ADP
easat-1947	127	5	financial	financial	ADJ
easat-1947	127	6	statements	statement	NOUN
easat-1947	127	7	,	,	PUNCT
easat-1947	127	8	there	there	PRON
easat-1947	127	9	is	be	VERB
easat-1947	127	10	a	a	DET
easat-1947	127	11	concern	concern	NOUN
easat-1947	127	12	for	for	ADP
easat-1947	127	13	accounting	accounting	NOUN
easat-1947	127	14	practitioners	practitioner	NOUN
easat-1947	127	15	as	as	ADV
easat-1947	127	16	well	well	ADV
easat-1947	127	17	as	as	ADP
easat-1947	127	18	large	large	ADJ
easat-1947	127	19	corporates	corporate	NOUN
easat-1947	127	20	that	that	SCONJ
easat-1947	127	21	how	how	SCONJ
easat-1947	127	22	the	the	DET
easat-1947	127	23	integration	integration	NOUN
easat-1947	127	24	of	of	ADP
easat-1947	127	25	cryptocurrency	cryptocurrency	NOUN
easat-1947	127	26	assets	asset	NOUN
easat-1947	127	27	can	can	AUX
easat-1947	127	28	be	be	AUX
easat-1947	127	29	a	a	DET
easat-1947	127	30	complex	complex	ADJ
easat-1947	127	31	aspect	aspect	NOUN
easat-1947	127	32	of	of	ADP
easat-1947	127	33	financial	financial	ADJ
easat-1947	127	34	statements	statement	NOUN
easat-1947	127	35	.	.	PUNCT
easat-1947	128	1	experts	expert	NOUN
easat-1947	128	2	have	have	AUX
easat-1947	128	3	explored	explore	VERB
easat-1947	128	4	how	how	SCONJ
easat-1947	128	5	international	international	ADJ
easat-1947	128	6	accounting	accounting	NOUN
easat-1947	128	7	standards	standard	NOUN
easat-1947	128	8	can	can	AUX
easat-1947	128	9	be	be	AUX
easat-1947	128	10	applied	apply	VERB
easat-1947	128	11	to	to	ADP
easat-1947	128	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	128	13	assets	asset	NOUN
easat-1947	128	14	.	.	PUNCT
easat-1947	129	1	according	accord	VERB
easat-1947	129	2	to	to	ADP
easat-1947	129	3	[	[	X
easat-1947	129	4	15	15	NUM
easat-1947	129	5	]	]	X
easat-1947	129	6	a	a	DET
easat-1947	129	7	leading	lead	VERB
easat-1947	129	8	accounting	accounting	NOUN
easat-1947	129	9	expert	expert	NOUN
easat-1947	129	10	,	,	PUNCT
easat-1947	129	11	"	"	PUNCT
easat-1947	129	12	the	the	DET
easat-1947	129	13	accounting	accounting	NOUN
easat-1947	129	14	treatment	treatment	NOUN
easat-1947	129	15	of	of	ADP
easat-1947	129	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	129	17	assets	asset	NOUN
easat-1947	129	18	may	may	AUX
easat-1947	129	19	vary	vary	VERB
easat-1947	129	20	depending	depend	VERB
easat-1947	129	21	on	on	ADP
easat-1947	129	22	the	the	DET
easat-1947	129	23	nature	nature	NOUN
easat-1947	129	24	and	and	CCONJ
easat-1947	129	25	intended	intend	VERB
easat-1947	129	26	use	use	NOUN
easat-1947	129	27	of	of	ADP
easat-1947	129	28	the	the	DET
easat-1947	129	29	asset	asset	NOUN
easat-1947	129	30	.	.	PUNCT
easat-1947	129	31	"	"	PUNCT
easat-1947	130	1	of	of	ADP
easat-1947	130	2	course	course	NOUN
easat-1947	130	3	,	,	PUNCT
easat-1947	130	4	the	the	DET
easat-1947	130	5	main	main	ADJ
easat-1947	130	6	challenge	challenge	NOUN
easat-1947	130	7	lies	lie	VERB
easat-1947	130	8	in	in	ADP
easat-1947	130	9	the	the	DET
easat-1947	130	10	high	high	ADJ
easat-1947	130	11	price	price	NOUN
easat-1947	130	12	volatility	volatility	NOUN
easat-1947	130	13	and	and	CCONJ
easat-1947	130	14	regulatory	regulatory	ADJ
easat-1947	130	15	uncertainty	uncertainty	NOUN
easat-1947	130	16	inherent	inherent	ADJ
easat-1947	130	17	in	in	ADP
easat-1947	130	18	the	the	DET
easat-1947	130	19	cryptocurrency	cryptocurrency	NOUN
easat-1947	130	20	asset	asset	NOUN
easat-1947	130	21	market	market	NOUN
easat-1947	130	22	.	.	PUNCT
easat-1947	131	1	according	accord	VERB
easat-1947	131	2	to	to	ADP
easat-1947	131	3	[	[	X
easat-1947	131	4	19	19	NUM
easat-1947	131	5	]	]	PUNCT
easat-1947	131	6	an	an	DET
easat-1947	131	7	economist	economist	NOUN
easat-1947	131	8	and	and	CCONJ
easat-1947	131	9	financial	financial	ADJ
easat-1947	131	10	expert	expert	NOUN
easat-1947	131	11	,	,	PUNCT
easat-1947	131	12	"	"	PUNCT
easat-1947	131	13	measuring	measure	VERB
easat-1947	131	14	the	the	DET
easat-1947	131	15	value	value	NOUN
easat-1947	131	16	and	and	CCONJ
easat-1947	131	17	risk	risk	NOUN
easat-1947	131	18	of	of	ADP
easat-1947	131	19	cryptocurrency	cryptocurrency	NOUN
easat-1947	131	20	assets	asset	NOUN
easat-1947	131	21	in	in	ADP
easat-1947	131	22	international	international	ADJ
easat-1947	131	23	financial	financial	ADJ
easat-1947	131	24	reports	report	NOUN
easat-1947	131	25	can	can	AUX
easat-1947	131	26	be	be	AUX
easat-1947	131	27	a	a	DET
easat-1947	131	28	complicated	complicated	ADJ
easat-1947	131	29	task	task	NOUN
easat-1947	131	30	,	,	PUNCT
easat-1947	131	31	especially	especially	ADV
easat-1947	131	32	due	due	ADP
easat-1947	131	33	to	to	ADP
easat-1947	131	34	the	the	DET
easat-1947	131	35	rapid	rapid	ADJ
easat-1947	131	36	changes	change	NOUN
easat-1947	131	37	in	in	ADP
easat-1947	131	38	market	market	NOUN
easat-1947	131	39	value	value	NOUN
easat-1947	131	40	.	.	PUNCT
easat-1947	131	41	"	"	PUNCT
easat-1947	132	1	this	this	PRON
easat-1947	132	2	creates	create	VERB
easat-1947	132	3	a	a	DET
easat-1947	132	4	need	need	NOUN
easat-1947	132	5	for	for	ADP
easat-1947	132	6	a	a	DET
easat-1947	132	7	robust	robust	ADJ
easat-1947	132	8	risk	risk	NOUN
easat-1947	132	9	management	management	NOUN
easat-1947	132	10	approach	approach	NOUN
easat-1947	132	11	and	and	CCONJ
easat-1947	132	12	disclosure	disclosure	NOUN
easat-1947	132	13	in	in	ADP
easat-1947	132	14	financial	financial	ADJ
easat-1947	132	15	statements	statement	NOUN
easat-1947	132	16	to	to	PART
easat-1947	132	17	mitigate	mitigate	VERB
easat-1947	132	18	potential	potential	ADJ
easat-1947	132	19	risks	risk	NOUN
easat-1947	132	20	and	and	CCONJ
easat-1947	132	21	provide	provide	VERB
easat-1947	132	22	relevant	relevant	ADJ
easat-1947	132	23	information	information	NOUN
easat-1947	132	24	to	to	ADP
easat-1947	132	25	stakeholders	stakeholder	NOUN
easat-1947	132	26	.	.	PUNCT
easat-1947	133	1	along	along	ADP
easat-1947	133	2	with	with	ADP
easat-1947	133	3	this	this	PRON
easat-1947	133	4	,	,	PUNCT
easat-1947	133	5	[	[	X
easat-1947	133	6	20	20	NUM
easat-1947	133	7	]	]	PUNCT
easat-1947	133	8	in	in	ADP
easat-1947	133	9	their	their	PRON
easat-1947	133	10	research	research	NOUN
easat-1947	133	11	underlined	underline	VERB
easat-1947	133	12	that	that	SCONJ
easat-1947	133	13	"	"	PUNCT
easat-1947	133	14	companies	company	NOUN
easat-1947	133	15	holding	hold	VERB
easat-1947	133	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	133	17	assets	asset	NOUN
easat-1947	133	18	need	need	VERB
easat-1947	133	19	to	to	PART
easat-1947	133	20	pay	pay	VERB
easat-1947	133	21	attention	attention	NOUN
easat-1947	133	22	to	to	ADP
easat-1947	133	23	compliance	compliance	NOUN
easat-1947	133	24	with	with	ADP
easat-1947	133	25	international	international	ADJ
easat-1947	133	26	accounting	accounting	NOUN
easat-1947	133	27	standards	standard	NOUN
easat-1947	133	28	and	and	CCONJ
easat-1947	133	29	ensure	ensure	VERB
easat-1947	133	30	that	that	SCONJ
easat-1947	133	31	financial	financial	ADJ
easat-1947	133	32	statements	statement	NOUN
easat-1947	133	33	accurately	accurately	ADV
easat-1947	133	34	reflect	reflect	VERB
easat-1947	133	35	the	the	DET
easat-1947	133	36	value	value	NOUN
easat-1947	133	37	and	and	CCONJ
easat-1947	133	38	risks	risk	NOUN
easat-1947	133	39	of	of	ADP
easat-1947	133	40	these	these	DET
easat-1947	133	41	assets	asset	NOUN
easat-1947	133	42	.	.	PUNCT
easat-1947	133	43	"	"	PUNCT
easat-1947	134	1	as	as	ADP
easat-1947	134	2	such	such	ADJ
easat-1947	134	3	,	,	PUNCT
easat-1947	134	4	including	include	VERB
easat-1947	134	5	cryptocurrency	cryptocurrency	NOUN
easat-1947	134	6	assets	asset	NOUN
easat-1947	134	7	in	in	ADP
easat-1947	134	8	international	international	ADJ
easat-1947	134	9	financial	financial	ADJ
easat-1947	134	10	statements	statement	NOUN
easat-1947	134	11	requires	require	VERB
easat-1947	134	12	a	a	DET
easat-1947	134	13	deep	deep	ADJ
easat-1947	134	14	understanding	understanding	NOUN
easat-1947	134	15	of	of	ADP
easat-1947	134	16	international	international	ADJ
easat-1947	134	17	accounting	accounting	NOUN
easat-1947	134	18	standards	standard	NOUN
easat-1947	134	19	,	,	PUNCT
easat-1947	134	20	as	as	ADV
easat-1947	134	21	well	well	ADV
easat-1947	134	22	as	as	ADP
easat-1947	134	23	the	the	DET
easat-1947	134	24	ability	ability	NOUN
easat-1947	134	25	to	to	PART
easat-1947	134	26	manage	manage	VERB
easat-1947	134	27	the	the	DET
easat-1947	134	28	risks	risk	NOUN
easat-1947	134	29	and	and	CCONJ
easat-1947	134	30	uncertainties	uncertainty	NOUN
easat-1947	134	31	associated	associate	VERB
easat-1947	134	32	with	with	ADP
easat-1947	134	33	the	the	DET
easat-1947	134	34	dynamic	dynamic	ADJ
easat-1947	134	35	cryptocurrency	cryptocurrency	NOUN
easat-1947	134	36	asset	asset	NOUN
easat-1947	134	37	market	market	NOUN
easat-1947	134	38	.	.	PUNCT
easat-1947	135	1	the	the	DET
easat-1947	135	2	integration	integration	NOUN
easat-1947	135	3	of	of	ADP
easat-1947	135	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	135	5	assets	asset	NOUN
easat-1947	135	6	in	in	ADP
easat-1947	135	7	financial	financial	ADJ
easat-1947	135	8	statements	statement	NOUN
easat-1947	135	9	is	be	AUX
easat-1947	135	10	a	a	DET
easat-1947	135	11	challenge	challenge	NOUN
easat-1947	135	12	that	that	PRON
easat-1947	135	13	impacts	impact	VERB
easat-1947	135	14	the	the	DET
easat-1947	135	15	complexity	complexity	NOUN
easat-1947	135	16	of	of	ADP
easat-1947	135	17	preparing	prepare	VERB
easat-1947	135	18	international	international	ADJ
easat-1947	135	19	financial	financial	ADJ
easat-1947	135	20	statements	statement	NOUN
easat-1947	135	21	and	and	CCONJ
easat-1947	135	22	requires	require	VERB
easat-1947	135	23	a	a	DET
easat-1947	135	24	deep	deep	ADJ
easat-1947	135	25	understanding	understanding	NOUN
easat-1947	135	26	of	of	ADP
easat-1947	135	27	various	various	ADJ
easat-1947	135	28	aspects	aspect	NOUN
easat-1947	135	29	of	of	ADP
easat-1947	135	30	global	global	ADJ
easat-1947	135	31	accounting	accounting	NOUN
easat-1947	135	32	and	and	CCONJ
easat-1947	135	33	finance	finance	NOUN
easat-1947	135	34	.	.	PUNCT
easat-1947	136	1	financial	financial	ADJ
easat-1947	136	2	statements	statement	NOUN
easat-1947	136	3	that	that	PRON
easat-1947	136	4	include	include	VERB
easat-1947	136	5	cryptocurrency	cryptocurrency	NOUN
easat-1947	136	6	assets	asset	NOUN
easat-1947	136	7	have	have	AUX
easat-1947	136	8	been	be	AUX
easat-1947	136	9	the	the	DET
easat-1947	136	10	subject	subject	NOUN
easat-1947	136	11	of	of	ADP
easat-1947	136	12	debate	debate	NOUN
easat-1947	136	13	and	and	CCONJ
easat-1947	136	14	concern	concern	NOUN
easat-1947	136	15	among	among	ADP
easat-1947	136	16	financial	financial	ADJ
easat-1947	136	17	experts	expert	NOUN
easat-1947	136	18	.	.	PUNCT
easat-1947	137	1	some	some	DET
easat-1947	137	2	experts	expert	NOUN
easat-1947	137	3	favour	favour	VERB
easat-1947	137	4	the	the	DET
easat-1947	137	5	integration	integration	NOUN
easat-1947	137	6	of	of	ADP
easat-1947	137	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	137	8	in	in	ADP
easat-1947	137	9	financial	financial	ADJ
easat-1947	137	10	statements	statement	NOUN
easat-1947	137	11	as	as	ADP
easat-1947	137	12	a	a	DET
easat-1947	137	13	form	form	NOUN
easat-1947	137	14	of	of	ADP
easat-1947	137	15	portfolio	portfolio	NOUN
easat-1947	137	16	diversification	diversification	NOUN
easat-1947	137	17	that	that	PRON
easat-1947	137	18	can	can	AUX
easat-1947	137	19	increase	increase	VERB
easat-1947	137	20	the	the	DET
easat-1947	137	21	value	value	NOUN
easat-1947	137	22	of	of	ADP
easat-1947	137	23	corporate	corporate	ADJ
easat-1947	137	24	wealth	wealth	NOUN
easat-1947	137	25	.	.	PUNCT
easat-1947	138	1	they	they	PRON
easat-1947	138	2	highlight	highlight	VERB
easat-1947	138	3	the	the	DET
easat-1947	138	4	potential	potential	ADJ
easat-1947	138	5	gains	gain	NOUN
easat-1947	138	6	that	that	PRON
easat-1947	138	7	can	can	AUX
easat-1947	138	8	be	be	AUX
easat-1947	138	9	made	make	VERB
easat-1947	138	10	from	from	ADP
easat-1947	138	11	investing	invest	VERB
easat-1947	138	12	in	in	ADP
easat-1947	138	13	these	these	DET
easat-1947	138	14	digital	digital	ADJ
easat-1947	138	15	assets	asset	NOUN
easat-1947	138	16	,	,	PUNCT
easat-1947	138	17	along	along	ADP
easat-1947	138	18	with	with	ADP
easat-1947	138	19	the	the	DET
easat-1947	138	20	growth	growth	NOUN
easat-1947	138	21	and	and	CCONJ
easat-1947	138	22	acceptance	acceptance	NOUN
easat-1947	138	23	of	of	ADP
easat-1947	138	24	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	138	25	in	in	ADP
easat-1947	138	26	various	various	ADJ
easat-1947	138	27	sectors	sector	NOUN
easat-1947	138	28	of	of	ADP
easat-1947	138	29	the	the	DET
easat-1947	138	30	economy	economy	NOUN
easat-1947	138	31	.	.	PUNCT
easat-1947	139	1	in	in	ADP
easat-1947	139	2	their	their	PRON
easat-1947	139	3	view	view	NOUN
easat-1947	139	4	,	,	PUNCT
easat-1947	139	5	the	the	DET
easat-1947	139	6	presence	presence	NOUN
easat-1947	139	7	of	of	ADP
easat-1947	139	8	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	139	9	in	in	ADP
easat-1947	139	10	financial	financial	ADJ
easat-1947	139	11	statements	statement	NOUN
easat-1947	139	12	can	can	AUX
easat-1947	139	13	provide	provide	VERB
easat-1947	139	14	a	a	DET
easat-1947	139	15	more	more	ADV
easat-1947	139	16	complete	complete	ADJ
easat-1947	139	17	picture	picture	NOUN
easat-1947	139	18	of	of	ADP
easat-1947	139	19	a	a	DET
easat-1947	139	20	company	company	NOUN
easat-1947	139	21	's	's	PART
easat-1947	139	22	financial	financial	ADJ
easat-1947	139	23	health	health	NOUN
easat-1947	139	24	.	.	PUNCT
easat-1947	140	1	however	however	ADV
easat-1947	140	2	,	,	PUNCT
easat-1947	140	3	a	a	DET
easat-1947	140	4	number	number	NOUN
easat-1947	140	5	of	of	ADP
easat-1947	140	6	experts	expert	NOUN
easat-1947	140	7	also	also	ADV
easat-1947	140	8	highlighted	highlight	VERB
easat-1947	140	9	the	the	DET
easat-1947	140	10	risks	risk	NOUN
easat-1947	140	11	associated	associate	VERB
easat-1947	140	12	with	with	ADP
easat-1947	140	13	cryptocurrency	cryptocurrency	NOUN
easat-1947	140	14	assets	asset	NOUN
easat-1947	140	15	,	,	PUNCT
easat-1947	140	16	which	which	PRON
easat-1947	140	17	can	can	AUX
easat-1947	140	18	have	have	VERB
easat-1947	140	19	a	a	DET
easat-1947	140	20	significant	significant	ADJ
easat-1947	140	21	impact	impact	NOUN
easat-1947	140	22	on	on	ADP
easat-1947	140	23	financial	financial	ADJ
easat-1947	140	24	statements	statement	NOUN
easat-1947	140	25	.	.	PUNCT
easat-1947	141	1	high	high	ADJ
easat-1947	141	2	price	price	NOUN
easat-1947	141	3	volatility	volatility	NOUN
easat-1947	141	4	and	and	CCONJ
easat-1947	141	5	regulatory	regulatory	ADJ
easat-1947	141	6	uncertainty	uncertainty	NOUN
easat-1947	141	7	were	be	AUX
easat-1947	141	8	major	major	ADJ
easat-1947	141	9	concerns	concern	NOUN
easat-1947	141	10	,	,	PUNCT
easat-1947	141	11	and	and	CCONJ
easat-1947	141	12	experts	expert	NOUN
easat-1947	141	13	noted	note	VERB
easat-1947	141	14	that	that	SCONJ
easat-1947	141	15	this	this	PRON
easat-1947	141	16	could	could	AUX
easat-1947	141	17	make	make	VERB
easat-1947	141	18	it	it	PRON
easat-1947	141	19	difficult	difficult	ADJ
easat-1947	141	20	for	for	SCONJ
easat-1947	141	21	companies	company	NOUN
easat-1947	141	22	to	to	PART
easat-1947	141	23	provide	provide	VERB
easat-1947	141	24	consistent	consistent	ADJ
easat-1947	141	25	estimates	estimate	NOUN
easat-1947	141	26	for	for	ADP
easat-1947	141	27	reporting	reporting	NOUN
easat-1947	141	28	and	and	CCONJ
easat-1947	141	29	audit	audit	NOUN
easat-1947	141	30	purposes	purpose	NOUN
easat-1947	141	31	.	.	PUNCT
easat-1947	142	1	in	in	ADP
easat-1947	142	2	addition	addition	NOUN
easat-1947	142	3	,	,	PUNCT
easat-1947	142	4	several	several	ADJ
easat-1947	142	5	experts	expert	NOUN
easat-1947	142	6	detailed	detail	VERB
easat-1947	142	7	the	the	DET
easat-1947	142	8	compliance	compliance	NOUN
easat-1947	142	9	and	and	CCONJ
easat-1947	142	10	tax	tax	NOUN
easat-1947	142	11	reporting	reporting	NOUN
easat-1947	142	12	risks	risk	NOUN
easat-1947	142	13	associated	associate	VERB
easat-1947	142	14	with	with	ADP
easat-1947	142	15	market	market	NOUN
easat-1947	142	16	volatility	volatility	NOUN
easat-1947	142	17	,	,	PUNCT
easat-1947	142	18	emphasising	emphasise	VERB
easat-1947	142	19	the	the	DET
easat-1947	142	20	need	need	NOUN
easat-1947	142	21	for	for	ADP
easat-1947	142	22	caution	caution	NOUN
easat-1947	142	23	in	in	ADP
easat-1947	142	24	managing	manage	VERB
easat-1947	142	25	cryptocurrency	cryptocurrency	NOUN
easat-1947	142	26	assets	asset	NOUN
easat-1947	142	27	in	in	ADP
easat-1947	142	28	the	the	DET
easat-1947	142	29	context	context	NOUN
easat-1947	142	30	of	of	ADP
easat-1947	142	31	evolving	evolve	VERB
easat-1947	142	32	regulations	regulation	NOUN
easat-1947	142	33	and	and	CCONJ
easat-1947	142	34	legislation	legislation	NOUN
easat-1947	142	35	.	.	PUNCT
easat-1947	143	1	[	[	X
easat-1947	143	2	21	21	NUM
easat-1947	143	3	]	]	PUNCT
easat-1947	143	4	underline	underline	NOUN
easat-1947	143	5	that	that	SCONJ
easat-1947	143	6	high	high	ADJ
easat-1947	143	7	volatility	volatility	NOUN
easat-1947	143	8	can	can	AUX
easat-1947	143	9	be	be	AUX
easat-1947	143	10	an	an	DET
easat-1947	143	11	obstacle	obstacle	NOUN
easat-1947	143	12	to	to	PART
easat-1947	143	13	trust	trust	VERB
easat-1947	143	14	in	in	ADP
easat-1947	143	15	the	the	DET
easat-1947	143	16	use	use	NOUN
easat-1947	143	17	of	of	ADP
easat-1947	143	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	143	19	for	for	ADP
easat-1947	143	20	transaction	transaction	NOUN
easat-1947	143	21	payments	payment	NOUN
easat-1947	143	22	,	,	PUNCT
easat-1947	143	23	while	while	SCONJ
easat-1947	143	24	[	[	X
easat-1947	143	25	22	22	NUM
easat-1947	143	26	]	]	PUNCT
easat-1947	143	27	notes	note	VERB
easat-1947	143	28	the	the	DET
easat-1947	143	29	risk	risk	NOUN
easat-1947	143	30	of	of	ADP
easat-1947	143	31	manipulation	manipulation	NOUN
easat-1947	143	32	that	that	PRON
easat-1947	143	33	can	can	AUX
easat-1947	143	34	arise	arise	VERB
easat-1947	143	35	from	from	ADP
easat-1947	143	36	high	high	ADJ
easat-1947	143	37	levels	level	NOUN
easat-1947	143	38	of	of	ADP
easat-1947	143	39	volatility	volatility	NOUN
easat-1947	143	40	.	.	PUNCT
easat-1947	144	1	therefore	therefore	ADV
easat-1947	144	2	,	,	PUNCT
easat-1947	144	3	these	these	DET
easat-1947	144	4	experts	expert	NOUN
easat-1947	144	5	'	'	PART
easat-1947	144	6	views	view	NOUN
easat-1947	144	7	illustrate	illustrate	VERB
easat-1947	144	8	the	the	DET
easat-1947	144	9	complexities	complexity	NOUN
easat-1947	144	10	and	and	CCONJ
easat-1947	144	11	challenges	challenge	NOUN
easat-1947	144	12	associated	associate	VERB
easat-1947	144	13	with	with	ADP
easat-1947	144	14	the	the	DET
easat-1947	144	15	integration	integration	NOUN
easat-1947	144	16	of	of	ADP
easat-1947	144	17	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	144	18	in	in	ADP
easat-1947	144	19	financial	financial	ADJ
easat-1947	144	20	statements	statement	NOUN
easat-1947	144	21	.	.	PUNCT
easat-1947	145	1	2012	2012	NUM
easat-1947	145	2	edelweiss	edelweiss	PROPN
easat-1947	145	3	applied	apply	VERB
easat-1947	145	4	science	science	NOUN
easat-1947	145	5	and	and	CCONJ
easat-1947	145	6	technology	technology	NOUN
easat-1947	145	7	issn	issn	PROPN
easat-1947	145	8	:	:	PUNCT
easat-1947	145	9	2576	2576	NUM
easat-1947	145	10	-	-	SYM
easat-1947	145	11	8484	8484	NUM
easat-1947	145	12	vol	vol	NOUN
easat-1947	145	13	.	.	PROPN
easat-1947	145	14	8	8	NUM
easat-1947	145	15	,	,	PUNCT
easat-1947	145	16	no	no	INTJ
easat-1947	145	17	.	.	NOUN
easat-1947	145	18	5	5	NUM
easat-1947	145	19	:	:	SYM
easat-1947	145	20	2007	2007	NUM
easat-1947	145	21	-	-	SYM
easat-1947	145	22	2037	2037	NUM
easat-1947	145	23	,	,	PUNCT
easat-1947	145	24	2024	2024	NUM
easat-1947	145	25	doi	doi	NOUN
easat-1947	145	26	:	:	PUNCT
easat-1947	145	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	145	28	©	©	ADP
easat-1947	145	29	2024	2024	NUM
easat-1947	145	30	by	by	ADP
easat-1947	145	31	the	the	DET
easat-1947	145	32	author	author	NOUN
easat-1947	145	33	;	;	PUNCT
easat-1947	145	34	licensee	licensee	PROPN
easat-1947	145	35	learning	learning	NOUN
easat-1947	145	36	gate	gate	NOUN
easat-1947	145	37	to	to	PART
easat-1947	145	38	address	address	VERB
easat-1947	145	39	these	these	DET
easat-1947	145	40	issues	issue	NOUN
easat-1947	145	41	,	,	PUNCT
easat-1947	145	42	experts	expert	NOUN
easat-1947	145	43	recommend	recommend	VERB
easat-1947	145	44	that	that	SCONJ
easat-1947	145	45	companies	company	NOUN
easat-1947	145	46	adopt	adopt	VERB
easat-1947	145	47	a	a	DET
easat-1947	145	48	well	well	ADV
easat-1947	145	49	-	-	PUNCT
easat-1947	145	50	thought	think	VERB
easat-1947	145	51	-	-	PUNCT
easat-1947	145	52	out	out	ADP
easat-1947	145	53	risk	risk	NOUN
easat-1947	145	54	management	management	NOUN
easat-1947	145	55	strategy	strategy	NOUN
easat-1947	145	56	,	,	PUNCT
easat-1947	145	57	including	include	VERB
easat-1947	145	58	active	active	ADJ
easat-1947	145	59	monitoring	monitoring	NOUN
easat-1947	145	60	of	of	ADP
easat-1947	145	61	regulatory	regulatory	ADJ
easat-1947	145	62	changes	change	NOUN
easat-1947	145	63	and	and	CCONJ
easat-1947	145	64	the	the	DET
easat-1947	145	65	use	use	NOUN
easat-1947	145	66	of	of	ADP
easat-1947	145	67	hedging	hedging	NOUN
easat-1947	145	68	instruments	instrument	NOUN
easat-1947	145	69	.	.	PUNCT
easat-1947	146	1	security	security	NOUN
easat-1947	146	2	and	and	CCONJ
easat-1947	146	3	reliability	reliability	NOUN
easat-1947	146	4	of	of	ADP
easat-1947	146	5	technological	technological	ADJ
easat-1947	146	6	infrastructure	infrastructure	NOUN
easat-1947	146	7	are	be	AUX
easat-1947	146	8	also	also	ADV
easat-1947	146	9	considered	consider	VERB
easat-1947	146	10	important	important	ADJ
easat-1947	146	11	to	to	PART
easat-1947	146	12	mitigate	mitigate	VERB
easat-1947	146	13	risks	risk	NOUN
easat-1947	146	14	associated	associate	VERB
easat-1947	146	15	with	with	ADP
easat-1947	146	16	manipulation	manipulation	NOUN
easat-1947	146	17	and	and	CCONJ
easat-1947	146	18	cyberattacks	cyberattack	NOUN
easat-1947	146	19	.	.	PUNCT
easat-1947	147	1	as	as	ADP
easat-1947	147	2	such	such	ADJ
easat-1947	147	3	,	,	PUNCT
easat-1947	147	4	experts	expert	NOUN
easat-1947	147	5	'	'	PART
easat-1947	147	6	views	view	NOUN
easat-1947	147	7	reflect	reflect	VERB
easat-1947	147	8	the	the	DET
easat-1947	147	9	diversity	diversity	NOUN
easat-1947	147	10	of	of	ADP
easat-1947	147	11	approaches	approach	NOUN
easat-1947	147	12	in	in	ADP
easat-1947	147	13	dealing	deal	VERB
easat-1947	147	14	with	with	ADP
easat-1947	147	15	the	the	DET
easat-1947	147	16	integration	integration	NOUN
easat-1947	147	17	of	of	ADP
easat-1947	147	18	cryptocurrency	cryptocurrency	NOUN
easat-1947	147	19	assets	asset	NOUN
easat-1947	147	20	in	in	ADP
easat-1947	147	21	financial	financial	ADJ
easat-1947	147	22	statements	statement	NOUN
easat-1947	147	23	,	,	PUNCT
easat-1947	147	24	emphasising	emphasise	VERB
easat-1947	147	25	the	the	DET
easat-1947	147	26	need	need	NOUN
easat-1947	147	27	for	for	ADP
easat-1947	147	28	a	a	DET
easat-1947	147	29	balance	balance	NOUN
easat-1947	147	30	between	between	ADP
easat-1947	147	31	the	the	DET
easat-1947	147	32	potential	potential	ADJ
easat-1947	147	33	benefits	benefit	NOUN
easat-1947	147	34	and	and	CCONJ
easat-1947	147	35	risks	risk	NOUN
easat-1947	147	36	inherent	inherent	ADJ
easat-1947	147	37	in	in	ADP
easat-1947	147	38	this	this	DET
easat-1947	147	39	world	world	NOUN
easat-1947	147	40	of	of	ADP
easat-1947	147	41	digital	digital	ADJ
easat-1947	147	42	finance	finance	NOUN
easat-1947	147	43	.	.	PUNCT
easat-1947	148	1	in	in	ADP
easat-1947	148	2	addition	addition	NOUN
easat-1947	148	3	,	,	PUNCT
easat-1947	148	4	some	some	DET
easat-1947	148	5	financial	financial	ADJ
easat-1947	148	6	experts	expert	NOUN
easat-1947	148	7	consider	consider	VERB
easat-1947	148	8	the	the	DET
easat-1947	148	9	regulatory	regulatory	ADJ
easat-1947	148	10	factor	factor	NOUN
easat-1947	148	11	as	as	ADP
easat-1947	148	12	a	a	DET
easat-1947	148	13	critical	critical	ADJ
easat-1947	148	14	element	element	NOUN
easat-1947	148	15	in	in	ADP
easat-1947	148	16	the	the	DET
easat-1947	148	17	valuation	valuation	NOUN
easat-1947	148	18	of	of	ADP
easat-1947	148	19	cryptocurrency	cryptocurrency	NOUN
easat-1947	148	20	assets	asset	NOUN
easat-1947	148	21	in	in	ADP
easat-1947	148	22	financial	financial	ADJ
easat-1947	148	23	statements	statement	NOUN
easat-1947	148	24	.	.	PUNCT
easat-1947	149	1	clear	clear	ADJ
easat-1947	149	2	and	and	CCONJ
easat-1947	149	3	consistent	consistent	ADJ
easat-1947	149	4	regulation	regulation	NOUN
easat-1947	149	5	is	be	AUX
easat-1947	149	6	considered	consider	VERB
easat-1947	149	7	a	a	DET
easat-1947	149	8	necessary	necessary	ADJ
easat-1947	149	9	foundation	foundation	NOUN
easat-1947	149	10	for	for	ADP
easat-1947	149	11	creating	create	VERB
easat-1947	149	12	a	a	DET
easat-1947	149	13	stable	stable	ADJ
easat-1947	149	14	and	and	CCONJ
easat-1947	149	15	trustworthy	trustworthy	ADJ
easat-1947	149	16	environment	environment	NOUN
easat-1947	149	17	for	for	ADP
easat-1947	149	18	companies	company	NOUN
easat-1947	149	19	involved	involve	VERB
easat-1947	149	20	in	in	ADP
easat-1947	149	21	cryptocurrency	cryptocurrency	NOUN
easat-1947	149	22	transactions	transaction	NOUN
easat-1947	149	23	.	.	PUNCT
easat-1947	150	1	experts	expert	NOUN
easat-1947	150	2	may	may	AUX
easat-1947	150	3	emphasise	emphasise	VERB
easat-1947	150	4	the	the	DET
easat-1947	150	5	need	need	NOUN
easat-1947	150	6	for	for	ADP
easat-1947	150	7	collaboration	collaboration	NOUN
easat-1947	150	8	between	between	ADP
easat-1947	150	9	industry	industry	NOUN
easat-1947	150	10	players	player	NOUN
easat-1947	150	11	,	,	PUNCT
easat-1947	150	12	regulators	regulator	NOUN
easat-1947	150	13	,	,	PUNCT
easat-1947	150	14	and	and	CCONJ
easat-1947	150	15	financial	financial	ADJ
easat-1947	150	16	institutions	institution	NOUN
easat-1947	150	17	to	to	PART
easat-1947	150	18	formulate	formulate	VERB
easat-1947	150	19	an	an	DET
easat-1947	150	20	appropriate	appropriate	ADJ
easat-1947	150	21	regulatory	regulatory	ADJ
easat-1947	150	22	framework	framework	NOUN
easat-1947	150	23	.	.	PUNCT
easat-1947	151	1	in	in	ADP
easat-1947	151	2	the	the	DET
easat-1947	151	3	face	face	NOUN
easat-1947	151	4	of	of	ADP
easat-1947	151	5	price	price	NOUN
easat-1947	151	6	volatility	volatility	NOUN
easat-1947	151	7	and	and	CCONJ
easat-1947	151	8	other	other	ADJ
easat-1947	151	9	associated	associated	ADJ
easat-1947	151	10	risks	risk	NOUN
easat-1947	151	11	,	,	PUNCT
easat-1947	151	12	financial	financial	ADJ
easat-1947	151	13	experts	expert	NOUN
easat-1947	151	14	may	may	AUX
easat-1947	151	15	also	also	ADV
easat-1947	151	16	propose	propose	VERB
easat-1947	151	17	the	the	DET
easat-1947	151	18	adoption	adoption	NOUN
easat-1947	151	19	of	of	ADP
easat-1947	151	20	high	high	ADJ
easat-1947	151	21	transparency	transparency	NOUN
easat-1947	151	22	practices	practice	NOUN
easat-1947	151	23	in	in	ADP
easat-1947	151	24	financial	financial	ADJ
easat-1947	151	25	reporting	reporting	NOUN
easat-1947	151	26	.	.	PUNCT
easat-1947	152	1	this	this	PRON
easat-1947	152	2	could	could	AUX
easat-1947	152	3	include	include	VERB
easat-1947	152	4	a	a	DET
easat-1947	152	5	clear	clear	ADJ
easat-1947	152	6	separation	separation	NOUN
easat-1947	152	7	between	between	ADP
easat-1947	152	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	152	9	assets	asset	NOUN
easat-1947	152	10	held	hold	VERB
easat-1947	152	11	by	by	ADP
easat-1947	152	12	the	the	DET
easat-1947	152	13	company	company	NOUN
easat-1947	152	14	and	and	CCONJ
easat-1947	152	15	the	the	DET
easat-1947	152	16	risk	risk	NOUN
easat-1947	152	17	management	management	NOUN
easat-1947	152	18	strategies	strategy	NOUN
easat-1947	152	19	implemented	implement	VERB
easat-1947	152	20	to	to	PART
easat-1947	152	21	address	address	VERB
easat-1947	152	22	market	market	NOUN
easat-1947	152	23	fluctuations	fluctuation	NOUN
easat-1947	152	24	.	.	PUNCT
easat-1947	153	1	this	this	DET
easat-1947	153	2	openness	openness	NOUN
easat-1947	153	3	is	be	AUX
easat-1947	153	4	expected	expect	VERB
easat-1947	153	5	to	to	PART
easat-1947	153	6	increase	increase	VERB
easat-1947	153	7	stakeholder	stakeholder	NOUN
easat-1947	153	8	confidence	confidence	NOUN
easat-1947	153	9	and	and	CCONJ
easat-1947	153	10	provide	provide	VERB
easat-1947	153	11	better	well	ADJ
easat-1947	153	12	visibility	visibility	NOUN
easat-1947	153	13	to	to	ADP
easat-1947	153	14	the	the	DET
easat-1947	153	15	potential	potential	ADJ
easat-1947	153	16	impact	impact	NOUN
easat-1947	153	17	of	of	ADP
easat-1947	153	18	cryptocurrency	cryptocurrency	NOUN
easat-1947	153	19	assets	asset	NOUN
easat-1947	153	20	in	in	ADP
easat-1947	153	21	a	a	DET
easat-1947	153	22	company	company	NOUN
easat-1947	153	23	's	's	PART
easat-1947	153	24	financial	financial	ADJ
easat-1947	153	25	performance	performance	NOUN
easat-1947	153	26	.	.	PUNCT
easat-1947	154	1	it	it	PRON
easat-1947	154	2	is	be	AUX
easat-1947	154	3	important	important	ADJ
easat-1947	154	4	to	to	PART
easat-1947	154	5	note	note	VERB
easat-1947	154	6	that	that	SCONJ
easat-1947	154	7	the	the	DET
easat-1947	154	8	views	view	NOUN
easat-1947	154	9	of	of	ADP
easat-1947	154	10	experts	expert	NOUN
easat-1947	154	11	are	be	AUX
easat-1947	154	12	constantly	constantly	ADV
easat-1947	154	13	evolving	evolve	VERB
easat-1947	154	14	as	as	SCONJ
easat-1947	154	15	the	the	DET
easat-1947	154	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	154	17	market	market	NOUN
easat-1947	154	18	and	and	CCONJ
easat-1947	154	19	regulations	regulation	NOUN
easat-1947	154	20	evolve	evolve	VERB
easat-1947	154	21	.	.	PUNCT
easat-1947	155	1	therefore	therefore	ADV
easat-1947	155	2	,	,	PUNCT
easat-1947	155	3	companies	company	NOUN
easat-1947	155	4	are	be	AUX
easat-1947	155	5	expected	expect	VERB
easat-1947	155	6	to	to	PART
easat-1947	155	7	stay	stay	VERB
easat-1947	155	8	alert	alert	ADJ
easat-1947	155	9	to	to	ADP
easat-1947	155	10	changes	change	NOUN
easat-1947	155	11	in	in	ADP
easat-1947	155	12	the	the	DET
easat-1947	155	13	digital	digital	ADJ
easat-1947	155	14	finance	finance	NOUN
easat-1947	155	15	paradigm	paradigm	NOUN
easat-1947	155	16	and	and	CCONJ
easat-1947	155	17	always	always	ADV
easat-1947	155	18	update	update	VERB
easat-1947	155	19	their	their	PRON
easat-1947	155	20	strategies	strategy	NOUN
easat-1947	155	21	according	accord	VERB
easat-1947	155	22	to	to	ADP
easat-1947	155	23	dynamic	dynamic	ADJ
easat-1947	155	24	market	market	NOUN
easat-1947	155	25	conditions	condition	NOUN
easat-1947	155	26	.	.	PUNCT
easat-1947	156	1	by	by	ADP
easat-1947	156	2	taking	take	VERB
easat-1947	156	3	a	a	DET
easat-1947	156	4	balanced	balanced	ADJ
easat-1947	156	5	approach	approach	NOUN
easat-1947	156	6	between	between	ADP
easat-1947	156	7	opportunities	opportunity	NOUN
easat-1947	156	8	and	and	CCONJ
easat-1947	156	9	risks	risk	NOUN
easat-1947	156	10	,	,	PUNCT
easat-1947	156	11	companies	company	NOUN
easat-1947	156	12	can	can	AUX
easat-1947	156	13	capitalise	capitalise	VERB
easat-1947	156	14	on	on	ADP
easat-1947	156	15	the	the	DET
easat-1947	156	16	growth	growth	NOUN
easat-1947	156	17	potential	potential	NOUN
easat-1947	156	18	offered	offer	VERB
easat-1947	156	19	by	by	ADP
easat-1947	156	20	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	156	21	in	in	ADP
easat-1947	156	22	financial	financial	ADJ
easat-1947	156	23	statements	statement	NOUN
easat-1947	156	24	,	,	PUNCT
easat-1947	156	25	while	while	SCONJ
easat-1947	156	26	maintaining	maintain	VERB
easat-1947	156	27	vigilance	vigilance	NOUN
easat-1947	156	28	against	against	ADP
easat-1947	156	29	the	the	DET
easat-1947	156	30	various	various	ADJ
easat-1947	156	31	challenges	challenge	NOUN
easat-1947	156	32	that	that	PRON
easat-1947	156	33	may	may	AUX
easat-1947	156	34	arise	arise	VERB
easat-1947	156	35	.	.	PUNCT
easat-1947	157	1	[	[	X
easat-1947	157	2	22	22	NUM
easat-1947	157	3	]	]	PUNCT
easat-1947	157	4	highlighted	highlight	VERB
easat-1947	157	5	that	that	SCONJ
easat-1947	157	6	it	it	PRON
easat-1947	157	7	is	be	AUX
easat-1947	157	8	important	important	ADJ
easat-1947	157	9	to	to	PART
easat-1947	157	10	consider	consider	VERB
easat-1947	157	11	the	the	DET
easat-1947	157	12	social	social	ADJ
easat-1947	157	13	and	and	CCONJ
easat-1947	157	14	environmental	environmental	ADJ
easat-1947	157	15	impacts	impact	NOUN
easat-1947	157	16	of	of	ADP
easat-1947	157	17	cryptocurrency	cryptocurrency	NOUN
easat-1947	157	18	integration	integration	NOUN
easat-1947	157	19	in	in	ADP
easat-1947	157	20	financial	financial	ADJ
easat-1947	157	21	reports	report	NOUN
easat-1947	157	22	.	.	PUNCT
easat-1947	158	1	some	some	PRON
easat-1947	158	2	of	of	ADP
easat-1947	158	3	them	they	PRON
easat-1947	158	4	may	may	AUX
easat-1947	158	5	highlight	highlight	VERB
easat-1947	158	6	concerns	concern	NOUN
easat-1947	158	7	related	relate	VERB
easat-1947	158	8	to	to	ADP
easat-1947	158	9	the	the	DET
easat-1947	158	10	high	high	ADJ
easat-1947	158	11	energy	energy	NOUN
easat-1947	158	12	consumption	consumption	NOUN
easat-1947	158	13	associated	associate	VERB
easat-1947	158	14	with	with	ADP
easat-1947	158	15	the	the	DET
easat-1947	158	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	158	17	mining	mining	NOUN
easat-1947	158	18	process	process	NOUN
easat-1947	158	19	,	,	PUNCT
easat-1947	158	20	as	as	SCONJ
easat-1947	158	21	is	be	AUX
easat-1947	158	22	the	the	DET
easat-1947	158	23	case	case	NOUN
easat-1947	158	24	with	with	ADP
easat-1947	158	25	proofof	proofof	ADJ
easat-1947	158	26	-	-	PUNCT
easat-1947	158	27	work	work	NOUN
easat-1947	158	28	blockchain	blockchain	NOUN
easat-1947	158	29	networks	network	NOUN
easat-1947	158	30	.	.	PUNCT
easat-1947	159	1	these	these	DET
easat-1947	159	2	experts	expert	NOUN
easat-1947	159	3	may	may	AUX
easat-1947	159	4	emphasise	emphasise	VERB
easat-1947	159	5	the	the	DET
easat-1947	159	6	need	need	NOUN
easat-1947	159	7	to	to	PART
easat-1947	159	8	look	look	VERB
easat-1947	159	9	for	for	ADP
easat-1947	159	10	more	more	ADV
easat-1947	159	11	environmentally	environmentally	ADV
easat-1947	159	12	friendly	friendly	ADJ
easat-1947	159	13	solutions	solution	NOUN
easat-1947	159	14	or	or	CCONJ
easat-1947	159	15	shift	shift	VERB
easat-1947	159	16	the	the	DET
easat-1947	159	17	focus	focus	NOUN
easat-1947	159	18	to	to	ADP
easat-1947	159	19	proof	proof	NOUN
easat-1947	159	20	-	-	PUNCT
easat-1947	159	21	of	of	ADP
easat-1947	159	22	-	-	PUNCT
easat-1947	159	23	stake	stake	NOUN
easat-1947	159	24	blockchain	blockchain	PROPN
easat-1947	159	25	platforms	platform	NOUN
easat-1947	159	26	that	that	PRON
easat-1947	159	27	consume	consume	VERB
easat-1947	159	28	less	less	ADJ
easat-1947	159	29	energy	energy	NOUN
easat-1947	159	30	.	.	PUNCT
easat-1947	160	1	on	on	ADP
easat-1947	160	2	the	the	DET
easat-1947	160	3	other	other	ADJ
easat-1947	160	4	hand	hand	NOUN
easat-1947	160	5	,	,	PUNCT
easat-1947	160	6	[	[	X
easat-1947	160	7	21	21	NUM
easat-1947	160	8	]	]	PUNCT
easat-1947	160	9	highlight	highlight	VERB
easat-1947	160	10	the	the	DET
easat-1947	160	11	positive	positive	ADJ
easat-1947	160	12	impacts	impact	NOUN
easat-1947	160	13	of	of	ADP
easat-1947	160	14	cryptocurrency	cryptocurrency	NOUN
easat-1947	160	15	adoption	adoption	NOUN
easat-1947	160	16	,	,	PUNCT
easat-1947	160	17	such	such	ADJ
easat-1947	160	18	as	as	ADP
easat-1947	160	19	financial	financial	ADJ
easat-1947	160	20	inclusiveness	inclusiveness	NOUN
easat-1947	160	21	and	and	CCONJ
easat-1947	160	22	wider	wide	ADJ
easat-1947	160	23	access	access	NOUN
easat-1947	160	24	to	to	ADP
easat-1947	160	25	the	the	DET
easat-1947	160	26	global	global	ADJ
easat-1947	160	27	financial	financial	ADJ
easat-1947	160	28	system	system	NOUN
easat-1947	160	29	.	.	PUNCT
easat-1947	161	1	they	they	PRON
easat-1947	161	2	may	may	AUX
easat-1947	161	3	emphasise	emphasise	VERB
easat-1947	161	4	the	the	DET
easat-1947	161	5	role	role	NOUN
easat-1947	161	6	of	of	ADP
easat-1947	161	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	161	8	in	in	ADP
easat-1947	161	9	providing	provide	VERB
easat-1947	161	10	financial	financial	ADJ
easat-1947	161	11	services	service	NOUN
easat-1947	161	12	to	to	ADP
easat-1947	161	13	those	those	PRON
easat-1947	161	14	who	who	PRON
easat-1947	161	15	are	be	AUX
easat-1947	161	16	unbanked	unbanked	ADJ
easat-1947	161	17	or	or	CCONJ
easat-1947	161	18	do	do	AUX
easat-1947	161	19	not	not	PART
easat-1947	161	20	have	have	VERB
easat-1947	161	21	access	access	NOUN
easat-1947	161	22	to	to	ADP
easat-1947	161	23	the	the	DET
easat-1947	161	24	traditional	traditional	ADJ
easat-1947	161	25	banking	banking	NOUN
easat-1947	161	26	system	system	NOUN
easat-1947	161	27	.	.	PUNCT
easat-1947	162	1	this	this	DET
easat-1947	162	2	inclusive	inclusive	ADJ
easat-1947	162	3	approach	approach	NOUN
easat-1947	162	4	can	can	AUX
easat-1947	162	5	expand	expand	VERB
easat-1947	162	6	access	access	NOUN
easat-1947	162	7	to	to	ADP
easat-1947	162	8	financial	financial	ADJ
easat-1947	162	9	services	service	NOUN
easat-1947	162	10	and	and	CCONJ
easat-1947	162	11	improve	improve	VERB
easat-1947	162	12	financial	financial	ADJ
easat-1947	162	13	inclusion	inclusion	NOUN
easat-1947	162	14	at	at	ADP
easat-1947	162	15	the	the	DET
easat-1947	162	16	global	global	ADJ
easat-1947	162	17	level	level	NOUN
easat-1947	162	18	.	.	PUNCT
easat-1947	163	1	in	in	ADP
easat-1947	163	2	the	the	DET
easat-1947	163	3	face	face	NOUN
easat-1947	163	4	of	of	ADP
easat-1947	163	5	these	these	DET
easat-1947	163	6	challenges	challenge	NOUN
easat-1947	163	7	and	and	CCONJ
easat-1947	163	8	opportunities	opportunity	NOUN
easat-1947	163	9	,	,	PUNCT
easat-1947	163	10	experts	expert	NOUN
easat-1947	163	11	may	may	AUX
easat-1947	163	12	call	call	VERB
easat-1947	163	13	for	for	ADP
easat-1947	163	14	cross	cross	ADJ
easat-1947	163	15	-	-	ADJ
easat-1947	163	16	sector	sector	ADJ
easat-1947	163	17	cooperation	cooperation	NOUN
easat-1947	163	18	between	between	ADP
easat-1947	163	19	government	government	NOUN
easat-1947	163	20	,	,	PUNCT
easat-1947	163	21	industry	industry	NOUN
easat-1947	163	22	,	,	PUNCT
easat-1947	163	23	and	and	CCONJ
easat-1947	163	24	civil	civil	ADJ
easat-1947	163	25	society	society	NOUN
easat-1947	163	26	to	to	PART
easat-1947	163	27	formulate	formulate	VERB
easat-1947	163	28	the	the	DET
easat-1947	163	29	best	good	ADJ
easat-1947	163	30	approach	approach	NOUN
easat-1947	163	31	to	to	ADP
easat-1947	163	32	managing	manage	VERB
easat-1947	163	33	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	163	34	.	.	PUNCT
easat-1947	164	1	comparisons	comparison	NOUN
easat-1947	164	2	and	and	CCONJ
easat-1947	164	3	lessons	lesson	NOUN
easat-1947	164	4	learnt	learn	VERB
easat-1947	164	5	from	from	ADP
easat-1947	164	6	various	various	ADJ
easat-1947	164	7	policies	policy	NOUN
easat-1947	164	8	around	around	ADP
easat-1947	164	9	the	the	DET
easat-1947	164	10	world	world	NOUN
easat-1947	164	11	can	can	AUX
easat-1947	164	12	provide	provide	VERB
easat-1947	164	13	valuable	valuable	ADJ
easat-1947	164	14	insights	insight	NOUN
easat-1947	164	15	to	to	PART
easat-1947	164	16	develop	develop	VERB
easat-1947	164	17	regulations	regulation	NOUN
easat-1947	164	18	that	that	PRON
easat-1947	164	19	are	be	AUX
easat-1947	164	20	balanced	balanced	ADJ
easat-1947	164	21	and	and	CCONJ
easat-1947	164	22	support	support	VERB
easat-1947	164	23	sustainable	sustainable	ADJ
easat-1947	164	24	growth	growth	NOUN
easat-1947	164	25	.	.	PUNCT
easat-1947	165	1	by	by	ADP
easat-1947	165	2	embracing	embrace	VERB
easat-1947	165	3	the	the	DET
easat-1947	165	4	views	view	NOUN
easat-1947	165	5	and	and	CCONJ
easat-1947	165	6	recommendations	recommendation	NOUN
easat-1947	165	7	of	of	ADP
easat-1947	165	8	various	various	ADJ
easat-1947	165	9	experts	expert	NOUN
easat-1947	165	10	,	,	PUNCT
easat-1947	165	11	companies	company	NOUN
easat-1947	165	12	can	can	AUX
easat-1947	165	13	gain	gain	VERB
easat-1947	165	14	a	a	DET
easat-1947	165	15	more	more	ADV
easat-1947	165	16	comprehensive	comprehensive	ADJ
easat-1947	165	17	understanding	understanding	NOUN
easat-1947	165	18	of	of	ADP
easat-1947	165	19	the	the	DET
easat-1947	165	20	implications	implication	NOUN
easat-1947	165	21	of	of	ADP
easat-1947	165	22	cryptocurrency	cryptocurrency	NOUN
easat-1947	165	23	integration	integration	NOUN
easat-1947	165	24	in	in	ADP
easat-1947	165	25	financial	financial	ADJ
easat-1947	165	26	statements	statement	NOUN
easat-1947	165	27	.	.	PUNCT
easat-1947	166	1	this	this	PRON
easat-1947	166	2	can	can	AUX
easat-1947	166	3	help	help	VERB
easat-1947	166	4	them	they	PRON
easat-1947	166	5	take	take	VERB
easat-1947	166	6	informed	informed	ADJ
easat-1947	166	7	decisions	decision	NOUN
easat-1947	166	8	,	,	PUNCT
easat-1947	166	9	better	well	ADV
easat-1947	166	10	manage	manage	VERB
easat-1947	166	11	risks	risk	NOUN
easat-1947	166	12	,	,	PUNCT
easat-1947	166	13	and	and	CCONJ
easat-1947	166	14	contribute	contribute	VERB
easat-1947	166	15	to	to	ADP
easat-1947	166	16	the	the	DET
easat-1947	166	17	establishment	establishment	NOUN
easat-1947	166	18	of	of	ADP
easat-1947	166	19	a	a	DET
easat-1947	166	20	more	more	ADV
easat-1947	166	21	inclusive	inclusive	ADJ
easat-1947	166	22	and	and	CCONJ
easat-1947	166	23	sustainable	sustainable	ADJ
easat-1947	166	24	financial	financial	ADJ
easat-1947	166	25	environment	environment	NOUN
easat-1947	166	26	.	.	PUNCT
easat-1947	167	1	moreover	moreover	ADV
easat-1947	167	2	,	,	PUNCT
easat-1947	167	3	collaboration	collaboration	NOUN
easat-1947	167	4	between	between	ADP
easat-1947	167	5	stakeholders	stakeholder	NOUN
easat-1947	167	6	can	can	AUX
easat-1947	167	7	be	be	AUX
easat-1947	167	8	key	key	ADJ
easat-1947	167	9	to	to	ADP
easat-1947	167	10	overcoming	overcome	VERB
easat-1947	167	11	challenges	challenge	NOUN
easat-1947	167	12	and	and	CCONJ
easat-1947	167	13	maximising	maximise	VERB
easat-1947	167	14	the	the	DET
easat-1947	167	15	positive	positive	ADJ
easat-1947	167	16	potential	potential	NOUN
easat-1947	167	17	of	of	ADP
easat-1947	167	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	167	19	in	in	ADP
easat-1947	167	20	the	the	DET
easat-1947	167	21	realm	realm	NOUN
easat-1947	167	22	of	of	ADP
easat-1947	167	23	corporate	corporate	ADJ
easat-1947	167	24	finance	finance	NOUN
easat-1947	167	25	.	.	PUNCT
easat-1947	168	1	3	3	X
easat-1947	168	2	.	.	X
easat-1947	168	3	research	research	NOUN
easat-1947	168	4	method	method	NOUN
easat-1947	168	5	this	this	DET
easat-1947	168	6	research	research	NOUN
easat-1947	168	7	utilises	utilise	NOUN
easat-1947	168	8	both	both	PRON
easat-1947	168	9	qualitative	qualitative	ADJ
easat-1947	168	10	and	and	CCONJ
easat-1947	168	11	quantitative	quantitative	ADJ
easat-1947	168	12	approaches	approach	NOUN
easat-1947	168	13	to	to	PART
easat-1947	168	14	explore	explore	VERB
easat-1947	168	15	companies	company	NOUN
easat-1947	168	16	'	'	PART
easat-1947	168	17	strategies	strategy	NOUN
easat-1947	168	18	and	and	CCONJ
easat-1947	168	19	practices	practice	NOUN
easat-1947	168	20	in	in	ADP
easat-1947	168	21	managing	manage	VERB
easat-1947	168	22	digital	digital	ADJ
easat-1947	168	23	cryptocurrency	cryptocurrency	NOUN
easat-1947	168	24	finance	finance	NOUN
easat-1947	168	25	.	.	PUNCT
easat-1947	169	1	the	the	DET
easat-1947	169	2	research	research	NOUN
easat-1947	169	3	methodology	methodology	NOUN
easat-1947	169	4	in	in	ADP
easat-1947	169	5	this	this	DET
easat-1947	169	6	case	case	NOUN
easat-1947	169	7	2013	2013	NUM
easat-1947	169	8	edelweiss	edelweiss	PROPN
easat-1947	169	9	applied	apply	VERB
easat-1947	169	10	science	science	NOUN
easat-1947	169	11	and	and	CCONJ
easat-1947	169	12	technology	technology	NOUN
easat-1947	169	13	issn	issn	PROPN
easat-1947	169	14	:	:	PUNCT
easat-1947	169	15	2576	2576	NUM
easat-1947	169	16	-	-	SYM
easat-1947	169	17	8484	8484	NUM
easat-1947	169	18	vol	vol	NOUN
easat-1947	169	19	.	.	PROPN
easat-1947	169	20	8	8	NUM
easat-1947	169	21	,	,	PUNCT
easat-1947	169	22	no	no	INTJ
easat-1947	169	23	.	.	NOUN
easat-1947	169	24	5	5	NUM
easat-1947	169	25	:	:	SYM
easat-1947	169	26	2007	2007	NUM
easat-1947	169	27	-	-	SYM
easat-1947	169	28	2037	2037	NUM
easat-1947	169	29	,	,	PUNCT
easat-1947	169	30	2024	2024	NUM
easat-1947	169	31	doi	doi	NOUN
easat-1947	169	32	:	:	PUNCT
easat-1947	169	33	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	169	34	©	©	ADP
easat-1947	169	35	2024	2024	NUM
easat-1947	169	36	by	by	ADP
easat-1947	169	37	the	the	DET
easat-1947	169	38	author	author	NOUN
easat-1947	169	39	;	;	PUNCT
easat-1947	169	40	licensee	licensee	PROPN
easat-1947	169	41	learning	learning	NOUN
easat-1947	169	42	gate	gate	NOUN
easat-1947	169	43	involved	involve	VERB
easat-1947	169	44	various	various	ADJ
easat-1947	169	45	data	datum	NOUN
easat-1947	169	46	collection	collection	NOUN
easat-1947	169	47	techniques	technique	NOUN
easat-1947	169	48	,	,	PUNCT
easat-1947	169	49	including	include	VERB
easat-1947	169	50	interviews	interview	NOUN
easat-1947	169	51	with	with	ADP
easat-1947	169	52	financial	financial	ADJ
easat-1947	169	53	practitioners	practitioner	NOUN
easat-1947	169	54	,	,	PUNCT
easat-1947	169	55	interactions	interaction	NOUN
easat-1947	169	56	with	with	ADP
easat-1947	169	57	accounting	accounting	NOUN
easat-1947	169	58	lecturers	lecturer	NOUN
easat-1947	169	59	,	,	PUNCT
easat-1947	169	60	document	document	NOUN
easat-1947	169	61	analysis	analysis	NOUN
easat-1947	169	62	of	of	ADP
easat-1947	169	63	financial	financial	ADJ
easat-1947	169	64	statements	statement	NOUN
easat-1947	169	65	,	,	PUNCT
easat-1947	169	66	a	a	DET
easat-1947	169	67	comprehensive	comprehensive	ADJ
easat-1947	169	68	literature	literature	NOUN
easat-1947	169	69	review	review	NOUN
easat-1947	169	70	,	,	PUNCT
easat-1947	169	71	and	and	CCONJ
easat-1947	169	72	in	in	ADP
easat-1947	169	73	-	-	PUNCT
easat-1947	169	74	depth	depth	NOUN
easat-1947	169	75	case	case	NOUN
easat-1947	169	76	studies	study	NOUN
easat-1947	169	77	of	of	ADP
easat-1947	169	78	companies	company	NOUN
easat-1947	169	79	that	that	PRON
easat-1947	169	80	have	have	AUX
easat-1947	169	81	integrated	integrate	VERB
easat-1947	169	82	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	169	83	in	in	ADP
easat-1947	169	84	their	their	PRON
easat-1947	169	85	financial	financial	ADJ
easat-1947	169	86	operations	operation	NOUN
easat-1947	169	87	.	.	PUNCT
easat-1947	170	1	through	through	ADP
easat-1947	170	2	a	a	DET
easat-1947	170	3	qualitative	qualitative	ADJ
easat-1947	170	4	approach	approach	NOUN
easat-1947	170	5	,	,	PUNCT
easat-1947	170	6	this	this	DET
easat-1947	170	7	research	research	NOUN
easat-1947	170	8	will	will	AUX
easat-1947	170	9	explore	explore	VERB
easat-1947	170	10	the	the	DET
easat-1947	170	11	views	view	NOUN
easat-1947	170	12	,	,	PUNCT
easat-1947	170	13	understanding	understanding	NOUN
easat-1947	170	14	,	,	PUNCT
easat-1947	170	15	and	and	CCONJ
easat-1947	170	16	experiences	experience	NOUN
easat-1947	170	17	of	of	ADP
easat-1947	170	18	financial	financial	ADJ
easat-1947	170	19	practitioners	practitioner	NOUN
easat-1947	170	20	regarding	regard	VERB
easat-1947	170	21	digital	digital	ADJ
easat-1947	170	22	financial	financial	ADJ
easat-1947	170	23	management	management	NOUN
easat-1947	170	24	using	use	VERB
easat-1947	170	25	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	170	26	.	.	PUNCT
easat-1947	171	1	these	these	DET
easat-1947	171	2	interviews	interview	NOUN
easat-1947	171	3	will	will	AUX
easat-1947	171	4	provide	provide	VERB
easat-1947	171	5	insights	insight	NOUN
easat-1947	171	6	into	into	ADP
easat-1947	171	7	the	the	DET
easat-1947	171	8	challenges	challenge	NOUN
easat-1947	171	9	,	,	PUNCT
easat-1947	171	10	opportunities	opportunity	NOUN
easat-1947	171	11	and	and	CCONJ
easat-1947	171	12	strategies	strategy	NOUN
easat-1947	171	13	implemented	implement	VERB
easat-1947	171	14	by	by	ADP
easat-1947	171	15	companies	company	NOUN
easat-1947	171	16	in	in	ADP
easat-1947	171	17	adopting	adopt	VERB
easat-1947	171	18	these	these	DET
easat-1947	171	19	aspects	aspect	NOUN
easat-1947	171	20	of	of	ADP
easat-1947	171	21	digital	digital	ADJ
easat-1947	171	22	finance	finance	NOUN
easat-1947	171	23	.	.	PUNCT
easat-1947	172	1	the	the	DET
easat-1947	172	2	quantitative	quantitative	ADJ
easat-1947	172	3	approach	approach	NOUN
easat-1947	172	4	will	will	AUX
easat-1947	172	5	involve	involve	VERB
easat-1947	172	6	financial	financial	ADJ
easat-1947	172	7	statement	statement	NOUN
easat-1947	172	8	data	datum	NOUN
easat-1947	172	9	of	of	ADP
easat-1947	172	10	companies	company	NOUN
easat-1947	172	11	using	use	VERB
easat-1947	172	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	172	13	that	that	PRON
easat-1947	172	14	will	will	AUX
easat-1947	172	15	be	be	AUX
easat-1947	172	16	thoroughly	thoroughly	ADV
easat-1947	172	17	analysed	analyse	VERB
easat-1947	172	18	to	to	PART
easat-1947	172	19	identify	identify	VERB
easat-1947	172	20	the	the	DET
easat-1947	172	21	role	role	NOUN
easat-1947	172	22	of	of	ADP
easat-1947	172	23	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	172	24	in	in	ADP
easat-1947	172	25	financial	financial	ADJ
easat-1947	172	26	statements	statement	NOUN
easat-1947	172	27	in	in	ADP
easat-1947	172	28	terms	term	NOUN
easat-1947	172	29	of	of	ADP
easat-1947	172	30	recognition	recognition	NOUN
easat-1947	172	31	,	,	PUNCT
easat-1947	172	32	measurement	measurement	NOUN
easat-1947	172	33	,	,	PUNCT
easat-1947	172	34	presentation	presentation	NOUN
easat-1947	172	35	,	,	PUNCT
easat-1947	172	36	and	and	CCONJ
easat-1947	172	37	disclosure	disclosure	NOUN
easat-1947	172	38	.	.	PUNCT
easat-1947	173	1	the	the	DET
easat-1947	173	2	research	research	NOUN
easat-1947	173	3	will	will	AUX
easat-1947	173	4	also	also	ADV
easat-1947	173	5	utilise	utilise	VERB
easat-1947	173	6	document	document	NOUN
easat-1947	173	7	analysis	analysis	NOUN
easat-1947	173	8	to	to	PART
easat-1947	173	9	understand	understand	VERB
easat-1947	173	10	the	the	DET
easat-1947	173	11	regulatory	regulatory	ADJ
easat-1947	173	12	framework	framework	NOUN
easat-1947	173	13	guiding	guide	VERB
easat-1947	173	14	digital	digital	ADJ
easat-1947	173	15	financial	financial	ADJ
easat-1947	173	16	management	management	NOUN
easat-1947	173	17	with	with	ADP
easat-1947	173	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	173	19	.	.	PUNCT
easat-1947	174	1	in	in	ADP
easat-1947	174	2	addition	addition	NOUN
easat-1947	174	3	,	,	PUNCT
easat-1947	174	4	a	a	DET
easat-1947	174	5	comprehensive	comprehensive	ADJ
easat-1947	174	6	literature	literature	NOUN
easat-1947	174	7	review	review	NOUN
easat-1947	174	8	will	will	AUX
easat-1947	174	9	provide	provide	VERB
easat-1947	174	10	the	the	DET
easat-1947	174	11	theoretical	theoretical	ADJ
easat-1947	174	12	context	context	NOUN
easat-1947	174	13	and	and	CCONJ
easat-1947	174	14	in	in	ADP
easat-1947	174	15	-	-	PUNCT
easat-1947	174	16	depth	depth	NOUN
easat-1947	174	17	understanding	understanding	NOUN
easat-1947	174	18	of	of	ADP
easat-1947	174	19	recent	recent	ADJ
easat-1947	174	20	developments	development	NOUN
easat-1947	174	21	and	and	CCONJ
easat-1947	174	22	trends	trend	NOUN
easat-1947	174	23	in	in	ADP
easat-1947	174	24	the	the	DET
easat-1947	174	25	use	use	NOUN
easat-1947	174	26	of	of	ADP
easat-1947	174	27	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	174	28	in	in	ADP
easat-1947	174	29	the	the	DET
easat-1947	174	30	corporate	corporate	ADJ
easat-1947	174	31	finance	finance	NOUN
easat-1947	174	32	sphere	sphere	ADV
easat-1947	174	33	.	.	PUNCT
easat-1947	175	1	the	the	DET
easat-1947	175	2	case	case	NOUN
easat-1947	175	3	studies	study	NOUN
easat-1947	175	4	focus	focus	VERB
easat-1947	175	5	on	on	ADP
easat-1947	175	6	companies	company	NOUN
easat-1947	175	7	that	that	PRON
easat-1947	175	8	have	have	AUX
easat-1947	175	9	adopted	adopt	VERB
easat-1947	175	10	cryptocurrency	cryptocurrency	NOUN
easat-1947	175	11	in	in	ADP
easat-1947	175	12	their	their	PRON
easat-1947	175	13	financial	financial	ADJ
easat-1947	175	14	operations	operation	NOUN
easat-1947	175	15	and	and	CCONJ
easat-1947	175	16	provide	provide	VERB
easat-1947	175	17	a	a	DET
easat-1947	175	18	practical	practical	ADJ
easat-1947	175	19	overview	overview	NOUN
easat-1947	175	20	of	of	ADP
easat-1947	175	21	the	the	DET
easat-1947	175	22	strategy	strategy	NOUN
easat-1947	175	23	implementation	implementation	NOUN
easat-1947	175	24	,	,	PUNCT
easat-1947	175	25	benefits	benefit	NOUN
easat-1947	175	26	gained	gain	VERB
easat-1947	175	27	,	,	PUNCT
easat-1947	175	28	and	and	CCONJ
easat-1947	175	29	challenges	challenge	NOUN
easat-1947	175	30	faced	face	VERB
easat-1947	175	31	by	by	ADP
easat-1947	175	32	these	these	DET
easat-1947	175	33	companies	company	NOUN
easat-1947	175	34	.	.	PUNCT
easat-1947	176	1	by	by	ADP
easat-1947	176	2	integrating	integrate	VERB
easat-1947	176	3	results	result	NOUN
easat-1947	176	4	from	from	ADP
easat-1947	176	5	both	both	PRON
easat-1947	176	6	qualitative	qualitative	ADJ
easat-1947	176	7	and	and	CCONJ
easat-1947	176	8	quantitative	quantitative	ADJ
easat-1947	176	9	approaches	approach	NOUN
easat-1947	176	10	,	,	PUNCT
easat-1947	176	11	this	this	DET
easat-1947	176	12	research	research	NOUN
easat-1947	176	13	is	be	AUX
easat-1947	176	14	expected	expect	VERB
easat-1947	176	15	to	to	PART
easat-1947	176	16	provide	provide	VERB
easat-1947	176	17	holistic	holistic	ADJ
easat-1947	176	18	insights	insight	NOUN
easat-1947	176	19	into	into	ADP
easat-1947	176	20	digital	digital	ADJ
easat-1947	176	21	financial	financial	ADJ
easat-1947	176	22	management	management	NOUN
easat-1947	176	23	using	use	VERB
easat-1947	176	24	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	176	25	,	,	PUNCT
easat-1947	176	26	strengthen	strengthen	VERB
easat-1947	176	27	the	the	DET
easat-1947	176	28	understanding	understanding	NOUN
easat-1947	176	29	of	of	ADP
easat-1947	176	30	their	their	PRON
easat-1947	176	31	impact	impact	NOUN
easat-1947	176	32	,	,	PUNCT
easat-1947	176	33	and	and	CCONJ
easat-1947	176	34	provide	provide	VERB
easat-1947	176	35	practical	practical	ADJ
easat-1947	176	36	recommendations	recommendation	NOUN
easat-1947	176	37	for	for	ADP
easat-1947	176	38	companies	company	NOUN
easat-1947	176	39	wishing	wish	VERB
easat-1947	176	40	to	to	PART
easat-1947	176	41	explore	explore	VERB
easat-1947	176	42	or	or	CCONJ
easat-1947	176	43	enhance	enhance	VERB
easat-1947	176	44	the	the	DET
easat-1947	176	45	use	use	NOUN
easat-1947	176	46	of	of	ADP
easat-1947	176	47	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	176	48	in	in	ADP
easat-1947	176	49	corporate	corporate	ADJ
easat-1947	176	50	finance	finance	NOUN
easat-1947	176	51	operations	operation	NOUN
easat-1947	176	52	.	.	PUNCT
easat-1947	177	1	4	4	X
easat-1947	177	2	.	.	X
easat-1947	177	3	research	research	NOUN
easat-1947	177	4	result	result	VERB
easat-1947	177	5	the	the	DET
easat-1947	177	6	results	result	NOUN
easat-1947	177	7	show	show	VERB
easat-1947	177	8	that	that	SCONJ
easat-1947	177	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	177	10	have	have	AUX
easat-1947	177	11	been	be	AUX
easat-1947	177	12	integrated	integrate	VERB
easat-1947	177	13	into	into	ADP
easat-1947	177	14	financial	financial	ADJ
easat-1947	177	15	statements	statement	NOUN
easat-1947	177	16	as	as	ADP
easat-1947	177	17	a	a	DET
easat-1947	177	18	form	form	NOUN
easat-1947	177	19	of	of	ADP
easat-1947	177	20	asset	asset	NOUN
easat-1947	177	21	.	.	PUNCT
easat-1947	178	1	some	some	DET
easat-1947	178	2	companies	company	NOUN
easat-1947	178	3	reported	report	VERB
easat-1947	178	4	an	an	DET
easat-1947	178	5	increase	increase	NOUN
easat-1947	178	6	in	in	ADP
easat-1947	178	7	the	the	DET
easat-1947	178	8	value	value	NOUN
easat-1947	178	9	of	of	ADP
easat-1947	178	10	their	their	PRON
easat-1947	178	11	wealth	wealth	NOUN
easat-1947	178	12	due	due	ADP
easat-1947	178	13	to	to	ADP
easat-1947	178	14	investments	investment	NOUN
easat-1947	178	15	in	in	ADP
easat-1947	178	16	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	178	17	.	.	PUNCT
easat-1947	179	1	however	however	ADV
easat-1947	179	2	,	,	PUNCT
easat-1947	179	3	challenges	challenge	NOUN
easat-1947	179	4	such	such	ADJ
easat-1947	179	5	as	as	ADP
easat-1947	179	6	price	price	NOUN
easat-1947	179	7	volatility	volatility	NOUN
easat-1947	179	8	and	and	CCONJ
easat-1947	179	9	regulatory	regulatory	ADJ
easat-1947	179	10	uncertainty	uncertainty	NOUN
easat-1947	179	11	are	be	AUX
easat-1947	179	12	also	also	ADV
easat-1947	179	13	recognised	recognise	VERB
easat-1947	179	14	as	as	ADP
easat-1947	179	15	potential	potential	ADJ
easat-1947	179	16	risks	risk	NOUN
easat-1947	179	17	in	in	ADP
easat-1947	179	18	financial	financial	ADJ
easat-1947	179	19	management	management	NOUN
easat-1947	179	20	.	.	PUNCT
easat-1947	180	1	the	the	DET
easat-1947	180	2	amount	amount	NOUN
easat-1947	180	3	of	of	ADP
easat-1947	180	4	volatility	volatility	NOUN
easat-1947	180	5	and	and	CCONJ
easat-1947	180	6	uncertainty	uncertainty	NOUN
easat-1947	180	7	associated	associate	VERB
easat-1947	180	8	with	with	ADP
easat-1947	180	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	180	10	makes	make	VERB
easat-1947	180	11	it	it	PRON
easat-1947	180	12	difficult	difficult	ADJ
easat-1947	180	13	to	to	PART
easat-1947	180	14	provide	provide	VERB
easat-1947	180	15	reliable	reliable	ADJ
easat-1947	180	16	estimates	estimate	NOUN
easat-1947	180	17	for	for	ADP
easat-1947	180	18	reporting	reporting	NOUN
easat-1947	180	19	and	and	CCONJ
easat-1947	180	20	auditing	auditing	NOUN
easat-1947	180	21	purposes	purpose	NOUN
easat-1947	180	22	,	,	PUNCT
easat-1947	180	23	especially	especially	ADV
easat-1947	180	24	from	from	ADP
easat-1947	180	25	a	a	DET
easat-1947	180	26	tax	tax	NOUN
easat-1947	180	27	compliance	compliance	NOUN
easat-1947	180	28	and	and	CCONJ
easat-1947	180	29	reporting	reporting	NOUN
easat-1947	180	30	perspective	perspective	NOUN
easat-1947	180	31	.	.	PUNCT
easat-1947	181	1	[	[	X
easat-1947	181	2	21	21	NUM
easat-1947	181	3	]	]	PUNCT
easat-1947	181	4	argue	argue	VERB
easat-1947	181	5	that	that	SCONJ
easat-1947	181	6	the	the	DET
easat-1947	181	7	high	high	ADJ
easat-1947	181	8	volatility	volatility	NOUN
easat-1947	181	9	of	of	ADP
easat-1947	181	10	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	181	11	can	can	AUX
easat-1947	181	12	be	be	AUX
easat-1947	181	13	an	an	DET
easat-1947	181	14	important	important	ADJ
easat-1947	181	15	factor	factor	NOUN
easat-1947	181	16	inhibiting	inhibit	VERB
easat-1947	181	17	trust	trust	NOUN
easat-1947	181	18	in	in	ADP
easat-1947	181	19	their	their	PRON
easat-1947	181	20	use	use	NOUN
easat-1947	181	21	for	for	ADP
easat-1947	181	22	payment	payment	NOUN
easat-1947	181	23	transactions	transaction	NOUN
easat-1947	181	24	.	.	PUNCT
easat-1947	182	1	[	[	X
easat-1947	182	2	22	22	NUM
easat-1947	182	3	]	]	PUNCT
easat-1947	182	4	noticed	notice	VERB
easat-1947	182	5	that	that	SCONJ
easat-1947	182	6	high	high	ADJ
easat-1947	182	7	levels	level	NOUN
easat-1947	182	8	of	of	ADP
easat-1947	182	9	volatility	volatility	NOUN
easat-1947	182	10	increase	increase	VERB
easat-1947	182	11	the	the	DET
easat-1947	182	12	risk	risk	NOUN
easat-1947	182	13	of	of	ADP
easat-1947	182	14	holding	hold	VERB
easat-1947	182	15	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	182	16	and	and	CCONJ
easat-1947	182	17	the	the	DET
easat-1947	182	18	possibility	possibility	NOUN
easat-1947	182	19	of	of	ADP
easat-1947	182	20	manipulation	manipulation	NOUN
easat-1947	182	21	by	by	ADP
easat-1947	182	22	providing	provide	VERB
easat-1947	182	23	false	false	ADJ
easat-1947	182	24	positive	positive	ADJ
easat-1947	182	25	statements	statement	NOUN
easat-1947	182	26	to	to	PART
easat-1947	182	27	sell	sell	VERB
easat-1947	182	28	purchased	purchase	VERB
easat-1947	182	29	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	182	30	at	at	ADP
easat-1947	182	31	higher	high	ADJ
easat-1947	182	32	prices	price	NOUN
easat-1947	182	33	.	.	PUNCT
easat-1947	183	1	in	in	ADP
easat-1947	183	2	addition	addition	NOUN
easat-1947	183	3	to	to	ADP
easat-1947	183	4	the	the	DET
easat-1947	183	5	considerable	considerable	ADJ
easat-1947	183	6	volatility	volatility	NOUN
easat-1947	183	7	,	,	PUNCT
easat-1947	183	8	companies	company	NOUN
easat-1947	183	9	need	need	VERB
easat-1947	183	10	to	to	PART
easat-1947	183	11	consider	consider	VERB
easat-1947	183	12	how	how	SCONJ
easat-1947	183	13	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	183	14	may	may	AUX
easat-1947	183	15	impact	impact	VERB
easat-1947	183	16	the	the	DET
easat-1947	183	17	cash	cash	NOUN
easat-1947	183	18	flow	flow	NOUN
easat-1947	183	19	within	within	ADP
easat-1947	183	20	the	the	DET
easat-1947	183	21	company	company	NOUN
easat-1947	183	22	.	.	PUNCT
easat-1947	184	1	changes	change	NOUN
easat-1947	184	2	in	in	ADP
easat-1947	184	3	the	the	DET
easat-1947	184	4	value	value	NOUN
easat-1947	184	5	of	of	ADP
easat-1947	184	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	184	7	can	can	AUX
easat-1947	184	8	serve	serve	VERB
easat-1947	184	9	as	as	ADP
easat-1947	184	10	a	a	DET
easat-1947	184	11	significant	significant	ADJ
easat-1947	184	12	factor	factor	NOUN
easat-1947	184	13	affecting	affect	VERB
easat-1947	184	14	the	the	DET
easat-1947	184	15	company	company	NOUN
easat-1947	184	16	's	's	PART
easat-1947	184	17	net	net	ADJ
easat-1947	184	18	cash	cash	NOUN
easat-1947	184	19	position	position	NOUN
easat-1947	184	20	.	.	PUNCT
easat-1947	185	1	additionally	additionally	ADV
easat-1947	185	2	,	,	PUNCT
easat-1947	185	3	companies	company	NOUN
easat-1947	185	4	must	must	AUX
easat-1947	185	5	also	also	ADV
easat-1947	185	6	assess	assess	VERB
easat-1947	185	7	the	the	DET
easat-1947	185	8	influence	influence	NOUN
easat-1947	185	9	of	of	ADP
easat-1947	185	10	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	185	11	on	on	ADP
easat-1947	185	12	the	the	DET
easat-1947	185	13	company	company	NOUN
easat-1947	185	14	's	's	PART
easat-1947	185	15	liquidity	liquidity	NOUN
easat-1947	185	16	.	.	PUNCT
easat-1947	186	1	can	can	AUX
easat-1947	186	2	cryptocurrency	cryptocurrency	VERB
easat-1947	186	3	assets	asset	NOUN
easat-1947	186	4	be	be	AUX
easat-1947	186	5	readily	readily	ADV
easat-1947	186	6	converted	convert	VERB
easat-1947	186	7	into	into	ADP
easat-1947	186	8	legitimate	legitimate	ADJ
easat-1947	186	9	currency	currency	NOUN
easat-1947	186	10	to	to	PART
easat-1947	186	11	meet	meet	VERB
easat-1947	186	12	the	the	DET
easat-1947	186	13	company	company	NOUN
easat-1947	186	14	's	's	PART
easat-1947	186	15	financial	financial	ADJ
easat-1947	186	16	obligations	obligation	NOUN
easat-1947	186	17	?	?	PUNCT
easat-1947	187	1	moreover	moreover	ADV
easat-1947	187	2	,	,	PUNCT
easat-1947	187	3	enterprises	enterprise	NOUN
easat-1947	187	4	must	must	AUX
easat-1947	187	5	also	also	ADV
easat-1947	187	6	ponder	ponder	VERB
easat-1947	187	7	over	over	ADP
easat-1947	187	8	the	the	DET
easat-1947	187	9	regulatory	regulatory	ADJ
easat-1947	187	10	and	and	CCONJ
easat-1947	187	11	adherence	adherence	NOUN
easat-1947	187	12	implications	implication	NOUN
easat-1947	187	13	whilst	whilst	SCONJ
easat-1947	187	14	employing	employ	VERB
easat-1947	187	15	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	187	16	in	in	ADP
easat-1947	187	17	their	their	PRON
easat-1947	187	18	commerce	commerce	NOUN
easat-1947	187	19	dealings	dealing	NOUN
easat-1947	187	20	.	.	PUNCT
easat-1947	188	1	with	with	ADP
easat-1947	188	2	mutating	mutate	VERB
easat-1947	188	3	regulations	regulation	NOUN
easat-1947	188	4	across	across	ADP
easat-1947	188	5	different	different	ADJ
easat-1947	188	6	territories	territory	NOUN
easat-1947	188	7	,	,	PUNCT
easat-1947	188	8	encompassing	encompass	VERB
easat-1947	188	9	anti	anti	ADJ
easat-1947	188	10	-	-	ADJ
easat-1947	188	11	money	money	ADJ
easat-1947	188	12	washing	washing	NOUN
easat-1947	188	13	(	(	PUNCT
easat-1947	188	14	aml	aml	PROPN
easat-1947	188	15	)	)	PUNCT
easat-1947	188	16	and	and	CCONJ
easat-1947	188	17	recognize	recognize	VERB
easat-1947	188	18	-	-	PUNCT
easat-1947	188	19	your	your	PRON
easat-1947	188	20	-	-	PUNCT
easat-1947	188	21	consumer	consumer	NOUN
easat-1947	188	22	(	(	PUNCT
easat-1947	188	23	kyc	kyc	PROPN
easat-1947	188	24	)	)	PUNCT
easat-1947	188	25	processes	process	NOUN
easat-1947	188	26	,	,	PUNCT
easat-1947	188	27	firms	firm	NOUN
easat-1947	188	28	need	need	VERB
easat-1947	188	29	to	to	PART
easat-1947	188	30	make	make	VERB
easat-1947	188	31	certain	certain	ADJ
easat-1947	188	32	they	they	PRON
easat-1947	188	33	act	act	VERB
easat-1947	188	34	in	in	ADP
easat-1947	188	35	accordance	accordance	NOUN
easat-1947	188	36	with	with	ADP
easat-1947	188	37	suitable	suitable	ADJ
easat-1947	188	38	lawful	lawful	ADJ
easat-1947	188	39	necessities	necessity	NOUN
easat-1947	188	40	.	.	PUNCT
easat-1947	189	1	contemplating	contemplate	VERB
easat-1947	189	2	how	how	SCONJ
easat-1947	189	3	enterprises	enterprise	NOUN
easat-1947	189	4	administer	administer	VERB
easat-1947	189	5	security	security	NOUN
easat-1947	189	6	-	-	PUNCT
easat-1947	189	7	related	relate	VERB
easat-1947	189	8	perils	peril	NOUN
easat-1947	189	9	tied	tie	VERB
easat-1947	189	10	to	to	ADP
easat-1947	189	11	their	their	PRON
easat-1947	189	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	189	13	assets	asset	NOUN
easat-1947	189	14	is	be	AUX
easat-1947	189	15	likewise	likewise	ADV
easat-1947	189	16	critical	critical	ADJ
easat-1947	189	17	.	.	PUNCT
easat-1947	190	1	digital	digital	ADJ
easat-1947	190	2	safeguard	safeguard	PROPN
easat-1947	190	3	threats	threat	NOUN
easat-1947	190	4	,	,	PUNCT
easat-1947	190	5	such	such	ADJ
easat-1947	190	6	as	as	ADP
easat-1947	190	7	hacking	hack	VERB
easat-1947	190	8	and	and	CCONJ
easat-1947	190	9	thievery	thievery	NOUN
easat-1947	190	10	,	,	PUNCT
easat-1947	190	11	are	be	AUX
easat-1947	190	12	dangers	danger	NOUN
easat-1947	190	13	that	that	PRON
easat-1947	190	14	ought	ought	AUX
easat-1947	190	15	to	to	PART
easat-1947	190	16	be	be	AUX
easat-1947	190	17	earnestly	earnestly	ADV
easat-1947	190	18	contemplated	contemplate	VERB
easat-1947	190	19	.	.	PUNCT
easat-1947	191	1	enterprises	enterprise	NOUN
easat-1947	191	2	ought	ought	AUX
easat-1947	191	3	to	to	PART
easat-1947	191	4	establish	establish	VERB
easat-1947	191	5	fitting	fitting	ADJ
easat-1947	191	6	security	security	NOUN
easat-1947	191	7	strategies	strategy	NOUN
easat-1947	191	8	to	to	PART
easat-1947	191	9	optimally	optimally	ADV
easat-1947	191	10	shield	shield	VERB
easat-1947	191	11	their	their	PRON
easat-1947	191	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	191	13	possessions	possession	NOUN
easat-1947	191	14	.	.	PUNCT
easat-1947	192	1	2014	2014	NUM
easat-1947	192	2	edelweiss	edelweiss	PROPN
easat-1947	192	3	applied	apply	VERB
easat-1947	192	4	science	science	NOUN
easat-1947	192	5	and	and	CCONJ
easat-1947	192	6	technology	technology	NOUN
easat-1947	192	7	issn	issn	PROPN
easat-1947	192	8	:	:	PUNCT
easat-1947	192	9	2576	2576	NUM
easat-1947	192	10	-	-	SYM
easat-1947	192	11	8484	8484	NUM
easat-1947	192	12	vol	vol	NOUN
easat-1947	192	13	.	.	PROPN
easat-1947	192	14	8	8	NUM
easat-1947	192	15	,	,	PUNCT
easat-1947	192	16	no	no	INTJ
easat-1947	192	17	.	.	NOUN
easat-1947	192	18	5	5	NUM
easat-1947	192	19	:	:	SYM
easat-1947	192	20	2007	2007	NUM
easat-1947	192	21	-	-	SYM
easat-1947	192	22	2037	2037	NUM
easat-1947	192	23	,	,	PUNCT
easat-1947	192	24	2024	2024	NUM
easat-1947	192	25	doi	doi	NOUN
easat-1947	192	26	:	:	PUNCT
easat-1947	192	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	192	28	©	©	ADP
easat-1947	192	29	2024	2024	NUM
easat-1947	192	30	by	by	ADP
easat-1947	192	31	the	the	DET
easat-1947	192	32	author	author	NOUN
easat-1947	192	33	;	;	PUNCT
easat-1947	192	34	licensee	licensee	PROPN
easat-1947	192	35	learning	learning	NOUN
easat-1947	192	36	gate	gate	NOUN
easat-1947	192	37	4.1	4.1	NUM
easat-1947	192	38	.	.	PUNCT
easat-1947	193	1	international	international	ADJ
easat-1947	193	2	financial	financial	ADJ
easat-1947	193	3	reporting	reporting	NOUN
easat-1947	193	4	standards	standard	NOUN
easat-1947	193	5	(	(	PUNCT
easat-1947	193	6	ifrs	ifrs	NOUN
easat-1947	193	7	)	)	PUNCT
easat-1947	193	8	regulation	regulation	NOUN
easat-1947	193	9	on	on	ADP
easat-1947	193	10	cryptocurrency	cryptocurrency	NOUN
easat-1947	193	11	in	in	ADP
easat-1947	193	12	financial	financial	ADJ
easat-1947	193	13	statements	statement	NOUN
easat-1947	193	14	in	in	ADP
easat-1947	193	15	conceptual	conceptual	ADJ
easat-1947	193	16	financial	financial	ADJ
easat-1947	193	17	reporting	reporting	NOUN
easat-1947	193	18	,	,	PUNCT
easat-1947	193	19	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	193	20	are	be	AUX
easat-1947	193	21	considered	consider	VERB
easat-1947	193	22	as	as	ADP
easat-1947	193	23	part	part	NOUN
easat-1947	193	24	of	of	ADP
easat-1947	193	25	the	the	DET
easat-1947	193	26	asset	asset	NOUN
easat-1947	193	27	category	category	NOUN
easat-1947	193	28	due	due	ADP
easat-1947	193	29	to	to	ADP
easat-1947	193	30	the	the	DET
easat-1947	193	31	development	development	NOUN
easat-1947	193	32	of	of	ADP
easat-1947	193	33	digital	digital	ADJ
easat-1947	193	34	currencies	currency	NOUN
easat-1947	193	35	used	use	VERB
easat-1947	193	36	in	in	ADP
easat-1947	193	37	international	international	ADJ
easat-1947	193	38	business	business	NOUN
easat-1947	193	39	.	.	PUNCT
easat-1947	194	1	the	the	DET
easat-1947	194	2	international	international	ADJ
easat-1947	194	3	accounting	accounting	NOUN
easat-1947	194	4	standards	standard	NOUN
easat-1947	194	5	board	board	NOUN
easat-1947	194	6	(	(	PUNCT
easat-1947	194	7	iasb	iasb	PROPN
easat-1947	194	8	)	)	PUNCT
easat-1947	194	9	identified	identify	VERB
easat-1947	194	10	digital	digital	ADJ
easat-1947	194	11	currency	currency	NOUN
easat-1947	194	12	as	as	ADP
easat-1947	194	13	a	a	DET
easat-1947	194	14	new	new	ADJ
easat-1947	194	15	topic	topic	NOUN
easat-1947	194	16	through	through	ADP
easat-1947	194	17	the	the	DET
easat-1947	194	18	consultation	consultation	NOUN
easat-1947	194	19	agenda	agenda	PROPN
easat-1947	194	20	board	board	PROPN
easat-1947	194	21	(	(	PUNCT
easat-1947	194	22	cad	cad	NOUN
easat-1947	194	23	)	)	PUNCT
easat-1947	194	24	process	process	NOUN
easat-1947	194	25	because	because	SCONJ
easat-1947	194	26	the	the	DET
easat-1947	194	27	cryptocurrency	cryptocurrency	NOUN
easat-1947	194	28	market	market	NOUN
easat-1947	194	29	is	be	AUX
easat-1947	194	30	growing	grow	VERB
easat-1947	194	31	rapidly	rapidly	ADV
easat-1947	194	32	.	.	PUNCT
easat-1947	195	1	discussions	discussion	NOUN
easat-1947	195	2	are	be	AUX
easat-1947	195	3	ongoing	ongoing	ADJ
easat-1947	195	4	in	in	ADP
easat-1947	195	5	various	various	ADJ
easat-1947	195	6	accounting	accounting	NOUN
easat-1947	195	7	standards	standard	NOUN
easat-1947	195	8	board	board	NOUN
easat-1947	195	9	meetings	meeting	NOUN
easat-1947	195	10	,	,	PUNCT
easat-1947	195	11	especially	especially	ADV
easat-1947	195	12	regarding	regard	VERB
easat-1947	195	13	the	the	DET
easat-1947	195	14	classification	classification	NOUN
easat-1947	195	15	of	of	ADP
easat-1947	195	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	195	17	assets	asset	NOUN
easat-1947	195	18	from	from	ADP
easat-1947	195	19	the	the	DET
easat-1947	195	20	perspective	perspective	NOUN
easat-1947	195	21	of	of	ADP
easat-1947	195	22	the	the	DET
easat-1947	195	23	holder	holder	NOUN
easat-1947	195	24	.	.	PUNCT
easat-1947	196	1	the	the	DET
easat-1947	196	2	ifrs	ifrs	PROPN
easat-1947	196	3	interpretations	interpretations	PROPN
easat-1947	196	4	committee	committee	PROPN
easat-1947	196	5	took	take	VERB
easat-1947	196	6	a	a	DET
easat-1947	196	7	decision	decision	NOUN
easat-1947	196	8	by	by	ADP
easat-1947	196	9	releasing	release	VERB
easat-1947	196	10	the	the	DET
easat-1947	196	11	"	"	PUNCT
easat-1947	196	12	[	[	X
easat-1947	196	13	23	23	NUM
easat-1947	196	14	]	]	NUM
easat-1947	196	15	"	"	PUNCT
easat-1947	196	16	guidance	guidance	NOUN
easat-1947	196	17	to	to	PART
easat-1947	196	18	guide	guide	VERB
easat-1947	196	19	companies	company	NOUN
easat-1947	196	20	in	in	ADP
easat-1947	196	21	applying	apply	VERB
easat-1947	196	22	the	the	DET
easat-1947	196	23	applicable	applicable	ADJ
easat-1947	196	24	[	[	X
easat-1947	196	25	1	1	NUM
easat-1947	196	26	]	]	PUNCT
easat-1947	196	27	regarding	regard	VERB
easat-1947	196	28	cryptocurrency	cryptocurrency	NOUN
easat-1947	196	29	holdings	holding	NOUN
easat-1947	196	30	.	.	PUNCT
easat-1947	197	1	it	it	PRON
easat-1947	197	2	invites	invite	VERB
easat-1947	197	3	accounting	accounting	NOUN
easat-1947	197	4	practitioners	practitioner	NOUN
easat-1947	197	5	to	to	PART
easat-1947	197	6	develop	develop	VERB
easat-1947	197	7	concepts	concept	NOUN
easat-1947	197	8	related	relate	VERB
easat-1947	197	9	to	to	ADP
easat-1947	197	10	the	the	DET
easat-1947	197	11	recognition	recognition	NOUN
easat-1947	197	12	,	,	PUNCT
easat-1947	197	13	measurement	measurement	NOUN
easat-1947	197	14	,	,	PUNCT
easat-1947	197	15	presentation	presentation	NOUN
easat-1947	197	16	,	,	PUNCT
easat-1947	197	17	and	and	CCONJ
easat-1947	197	18	financial	financial	ADJ
easat-1947	197	19	reporting	reporting	NOUN
easat-1947	197	20	disclosure	disclosure	NOUN
easat-1947	197	21	of	of	ADP
easat-1947	197	22	cryptocurrency	cryptocurrency	NOUN
easat-1947	197	23	assets	asset	NOUN
easat-1947	197	24	for	for	ADP
easat-1947	197	25	future	future	ADJ
easat-1947	197	26	reference	reference	NOUN
easat-1947	197	27	.	.	PUNCT
easat-1947	198	1	at	at	ADP
easat-1947	198	2	the	the	DET
easat-1947	198	3	international	international	ADJ
easat-1947	198	4	level	level	NOUN
easat-1947	198	5	,	,	PUNCT
easat-1947	198	6	there	there	PRON
easat-1947	198	7	are	be	VERB
easat-1947	198	8	no	no	DET
easat-1947	198	9	ifrs	ifrs	NOUN
easat-1947	198	10	standards	standard	NOUN
easat-1947	198	11	that	that	PRON
easat-1947	198	12	specifically	specifically	ADV
easat-1947	198	13	address	address	VERB
easat-1947	198	14	the	the	DET
easat-1947	198	15	recognition	recognition	NOUN
easat-1947	198	16	,	,	PUNCT
easat-1947	198	17	measurement	measurement	NOUN
easat-1947	198	18	,	,	PUNCT
easat-1947	198	19	presentation	presentation	NOUN
easat-1947	198	20	and	and	CCONJ
easat-1947	198	21	disclosure	disclosure	NOUN
easat-1947	198	22	of	of	ADP
easat-1947	198	23	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	198	24	in	in	ADP
easat-1947	198	25	financial	financial	ADJ
easat-1947	198	26	statements	statement	NOUN
easat-1947	198	27	.	.	PUNCT
easat-1947	199	1	nonetheless	nonetheless	ADV
easat-1947	199	2	,	,	PUNCT
easat-1947	199	3	the	the	DET
easat-1947	199	4	guidance	guidance	NOUN
easat-1947	199	5	that	that	PRON
easat-1947	199	6	has	have	AUX
easat-1947	199	7	been	be	AUX
easat-1947	199	8	issued	issue	VERB
easat-1947	199	9	by	by	ADP
easat-1947	199	10	the	the	DET
easat-1947	199	11	ifrs	ifrs	PROPN
easat-1947	199	12	interpretations	interpretations	PROPN
easat-1947	199	13	committee	committee	PROPN
easat-1947	199	14	,	,	PUNCT
easat-1947	199	15	specifically	specifically	ADV
easat-1947	199	16	"	"	PUNCT
easat-1947	199	17	[	[	X
easat-1947	199	18	23	23	NUM
easat-1947	199	19	]	]	PUNCT
easat-1947	199	20	,	,	PUNCT
easat-1947	199	21	"	"	PUNCT
easat-1947	199	22	provides	provide	VERB
easat-1947	199	23	practical	practical	ADJ
easat-1947	199	24	direction	direction	NOUN
easat-1947	199	25	regarding	regard	VERB
easat-1947	199	26	the	the	DET
easat-1947	199	27	management	management	NOUN
easat-1947	199	28	of	of	ADP
easat-1947	199	29	cryptocurrency	cryptocurrency	NOUN
easat-1947	199	30	assets	asset	NOUN
easat-1947	199	31	within	within	ADP
easat-1947	199	32	existing	exist	VERB
easat-1947	199	33	frameworks	framework	NOUN
easat-1947	199	34	.	.	PUNCT
easat-1947	200	1	in	in	ADP
easat-1947	200	2	terms	term	NOUN
easat-1947	200	3	of	of	ADP
easat-1947	200	4	recognition	recognition	NOUN
easat-1947	200	5	,	,	PUNCT
easat-1947	200	6	companies	company	NOUN
easat-1947	200	7	are	be	AUX
easat-1947	200	8	expected	expect	VERB
easat-1947	200	9	to	to	PART
easat-1947	200	10	consider	consider	VERB
easat-1947	200	11	the	the	DET
easat-1947	200	12	[	[	X
easat-1947	200	13	24	24	NUM
easat-1947	200	14	]	]	PUNCT
easat-1947	200	15	or	or	CCONJ
easat-1947	200	16	[	[	X
easat-1947	200	17	25	25	NUM
easat-1947	200	18	]	]	PUNCT
easat-1947	200	19	standards	standard	NOUN
easat-1947	200	20	depending	depend	VERB
easat-1947	200	21	on	on	ADP
easat-1947	200	22	the	the	DET
easat-1947	200	23	nature	nature	NOUN
easat-1947	200	24	and	and	CCONJ
easat-1947	200	25	intended	intend	VERB
easat-1947	200	26	use	use	NOUN
easat-1947	200	27	of	of	ADP
easat-1947	200	28	cryptocurrency	cryptocurrency	NOUN
easat-1947	200	29	assets	asset	NOUN
easat-1947	200	30	.	.	PUNCT
easat-1947	201	1	for	for	ADP
easat-1947	201	2	example	example	NOUN
easat-1947	201	3	,	,	PUNCT
easat-1947	201	4	if	if	SCONJ
easat-1947	201	5	the	the	DET
easat-1947	201	6	cryptocurrency	cryptocurrency	NOUN
easat-1947	201	7	is	be	AUX
easat-1947	201	8	held	hold	VERB
easat-1947	201	9	for	for	ADP
easat-1947	201	10	sale	sale	NOUN
easat-1947	201	11	in	in	ADP
easat-1947	201	12	the	the	DET
easat-1947	201	13	ordinary	ordinary	ADJ
easat-1947	201	14	course	course	NOUN
easat-1947	201	15	of	of	ADP
easat-1947	201	16	business	business	NOUN
easat-1947	201	17	,	,	PUNCT
easat-1947	201	18	the	the	DET
easat-1947	201	19	ias	ias	PROPN
easat-1947	201	20	2	2	NUM
easat-1947	201	21	standard	standard	NOUN
easat-1947	201	22	may	may	AUX
easat-1947	201	23	be	be	AUX
easat-1947	201	24	applied	apply	VERB
easat-1947	201	25	,	,	PUNCT
easat-1947	201	26	while	while	SCONJ
easat-1947	201	27	ias	ias	PROPN
easat-1947	201	28	38	38	NUM
easat-1947	201	29	may	may	AUX
easat-1947	201	30	be	be	AUX
easat-1947	201	31	used	use	VERB
easat-1947	201	32	if	if	SCONJ
easat-1947	201	33	the	the	DET
easat-1947	201	34	ias	ias	PROPN
easat-1947	201	35	2	2	NUM
easat-1947	201	36	standard	standard	NOUN
easat-1947	201	37	is	be	AUX
easat-1947	201	38	not	not	PART
easat-1947	201	39	relevant	relevant	ADJ
easat-1947	201	40	.	.	PUNCT
easat-1947	202	1	at	at	ADP
easat-1947	202	2	the	the	DET
easat-1947	202	3	measurement	measurement	NOUN
easat-1947	202	4	stage	stage	NOUN
easat-1947	202	5	,	,	PUNCT
easat-1947	202	6	companies	company	NOUN
easat-1947	202	7	should	should	AUX
easat-1947	202	8	consider	consider	VERB
easat-1947	202	9	the	the	DET
easat-1947	202	10	fair	fair	ADJ
easat-1947	202	11	value	value	NOUN
easat-1947	202	12	of	of	ADP
easat-1947	202	13	cryptocurrency	cryptocurrency	NOUN
easat-1947	202	14	assets	asset	NOUN
easat-1947	202	15	as	as	ADP
easat-1947	202	16	a	a	DET
easat-1947	202	17	key	key	ADJ
easat-1947	202	18	step	step	NOUN
easat-1947	202	19	.	.	PUNCT
easat-1947	203	1	fair	fair	ADJ
easat-1947	203	2	value	value	NOUN
easat-1947	203	3	can	can	AUX
easat-1947	203	4	reflect	reflect	VERB
easat-1947	203	5	observable	observable	ADJ
easat-1947	203	6	market	market	NOUN
easat-1947	203	7	prices	price	NOUN
easat-1947	203	8	or	or	CCONJ
easat-1947	203	9	be	be	AUX
easat-1947	203	10	valued	value	VERB
easat-1947	203	11	using	use	VERB
easat-1947	203	12	relevant	relevant	ADJ
easat-1947	203	13	valuation	valuation	NOUN
easat-1947	203	14	methods	method	NOUN
easat-1947	203	15	if	if	SCONJ
easat-1947	203	16	market	market	NOUN
easat-1947	203	17	prices	price	NOUN
easat-1947	203	18	are	be	AUX
easat-1947	203	19	not	not	PART
easat-1947	203	20	available	available	ADJ
easat-1947	203	21	.	.	PUNCT
easat-1947	204	1	however	however	ADV
easat-1947	204	2	,	,	PUNCT
easat-1947	204	3	with	with	ADP
easat-1947	204	4	the	the	DET
easat-1947	204	5	high	high	ADJ
easat-1947	204	6	market	market	NOUN
easat-1947	204	7	volatility	volatility	NOUN
easat-1947	204	8	of	of	ADP
easat-1947	204	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	204	10	,	,	PUNCT
easat-1947	204	11	determining	determine	VERB
easat-1947	204	12	fair	fair	ADJ
easat-1947	204	13	value	value	NOUN
easat-1947	204	14	can	can	AUX
easat-1947	204	15	be	be	AUX
easat-1947	204	16	a	a	DET
easat-1947	204	17	significant	significant	ADJ
easat-1947	204	18	challenge	challenge	NOUN
easat-1947	204	19	.	.	PUNCT
easat-1947	205	1	the	the	DET
easat-1947	205	2	presentation	presentation	NOUN
easat-1947	205	3	of	of	ADP
easat-1947	205	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	205	5	assets	asset	NOUN
easat-1947	205	6	in	in	ADP
easat-1947	205	7	financial	financial	ADJ
easat-1947	205	8	statements	statement	NOUN
easat-1947	205	9	should	should	AUX
easat-1947	205	10	also	also	ADV
easat-1947	205	11	comply	comply	VERB
easat-1947	205	12	with	with	ADP
easat-1947	205	13	general	general	ADJ
easat-1947	205	14	presentation	presentation	NOUN
easat-1947	205	15	principles	principle	NOUN
easat-1947	205	16	,	,	PUNCT
easat-1947	205	17	including	include	VERB
easat-1947	205	18	accurate	accurate	ADJ
easat-1947	205	19	grouping	grouping	NOUN
easat-1947	205	20	and	and	CCONJ
easat-1947	205	21	classification	classification	NOUN
easat-1947	205	22	according	accord	VERB
easat-1947	205	23	to	to	ADP
easat-1947	205	24	the	the	DET
easat-1947	205	25	nature	nature	NOUN
easat-1947	205	26	and	and	CCONJ
easat-1947	205	27	purpose	purpose	NOUN
easat-1947	205	28	of	of	ADP
easat-1947	205	29	holding	hold	VERB
easat-1947	205	30	them	they	PRON
easat-1947	205	31	.	.	PUNCT
easat-1947	206	1	in	in	ADP
easat-1947	206	2	addition	addition	NOUN
easat-1947	206	3	,	,	PUNCT
easat-1947	206	4	clear	clear	ADJ
easat-1947	206	5	and	and	CCONJ
easat-1947	206	6	detailed	detailed	ADJ
easat-1947	206	7	disclosures	disclosure	NOUN
easat-1947	206	8	are	be	AUX
easat-1947	206	9	required	require	VERB
easat-1947	206	10	to	to	PART
easat-1947	206	11	provide	provide	VERB
easat-1947	206	12	sufficient	sufficient	ADJ
easat-1947	206	13	information	information	NOUN
easat-1947	206	14	to	to	ADP
easat-1947	206	15	stakeholders	stakeholder	NOUN
easat-1947	206	16	,	,	PUNCT
easat-1947	206	17	including	include	VERB
easat-1947	206	18	the	the	DET
easat-1947	206	19	risks	risk	NOUN
easat-1947	206	20	associated	associate	VERB
easat-1947	206	21	with	with	ADP
easat-1947	206	22	cryptocurrency	cryptocurrency	NOUN
easat-1947	206	23	assets	asset	NOUN
easat-1947	206	24	and	and	CCONJ
easat-1947	206	25	the	the	DET
easat-1947	206	26	accounting	accounting	NOUN
easat-1947	206	27	policies	policy	NOUN
easat-1947	206	28	applied	apply	VERB
easat-1947	206	29	.	.	PUNCT
easat-1947	207	1	along	along	ADP
easat-1947	207	2	with	with	ADP
easat-1947	207	3	the	the	DET
easat-1947	207	4	evolution	evolution	NOUN
easat-1947	207	5	of	of	ADP
easat-1947	207	6	industry	industry	NOUN
easat-1947	207	7	trends	trend	NOUN
easat-1947	207	8	and	and	CCONJ
easat-1947	207	9	rapid	rapid	ADJ
easat-1947	207	10	growth	growth	NOUN
easat-1947	207	11	in	in	ADP
easat-1947	207	12	the	the	DET
easat-1947	207	13	cryptocurrency	cryptocurrency	NOUN
easat-1947	207	14	market	market	NOUN
easat-1947	207	15	,	,	PUNCT
easat-1947	207	16	the	the	DET
easat-1947	207	17	need	need	NOUN
easat-1947	207	18	for	for	ADP
easat-1947	207	19	more	more	ADV
easat-1947	207	20	specific	specific	ADJ
easat-1947	207	21	regulation	regulation	NOUN
easat-1947	207	22	and	and	CCONJ
easat-1947	207	23	accounting	accounting	NOUN
easat-1947	207	24	guidance	guidance	NOUN
easat-1947	207	25	is	be	AUX
easat-1947	207	26	becoming	become	VERB
easat-1947	207	27	more	more	ADV
easat-1947	207	28	pressing	pressing	ADJ
easat-1947	207	29	.	.	PUNCT
easat-1947	208	1	regulators	regulator	NOUN
easat-1947	208	2	and	and	CCONJ
easat-1947	208	3	financial	financial	ADJ
easat-1947	208	4	standardisation	standardisation	NOUN
easat-1947	208	5	bodies	body	NOUN
easat-1947	208	6	are	be	AUX
easat-1947	208	7	expected	expect	VERB
easat-1947	208	8	to	to	PART
easat-1947	208	9	formulate	formulate	VERB
easat-1947	208	10	a	a	DET
easat-1947	208	11	comprehensive	comprehensive	ADJ
easat-1947	208	12	and	and	CCONJ
easat-1947	208	13	adaptive	adaptive	ADJ
easat-1947	208	14	framework	framework	NOUN
easat-1947	208	15	that	that	PRON
easat-1947	208	16	can	can	AUX
easat-1947	208	17	provide	provide	VERB
easat-1947	208	18	clear	clear	ADJ
easat-1947	208	19	direction	direction	NOUN
easat-1947	208	20	for	for	ADP
easat-1947	208	21	companies	company	NOUN
easat-1947	208	22	in	in	ADP
easat-1947	208	23	managing	manage	VERB
easat-1947	208	24	their	their	PRON
easat-1947	208	25	cryptocurrency	cryptocurrency	NOUN
easat-1947	208	26	assets	asset	NOUN
easat-1947	208	27	and	and	CCONJ
easat-1947	208	28	ensure	ensure	VERB
easat-1947	208	29	consistency	consistency	NOUN
easat-1947	208	30	in	in	ADP
easat-1947	208	31	global	global	ADJ
easat-1947	208	32	financial	financial	ADJ
easat-1947	208	33	reporting	reporting	NOUN
easat-1947	208	34	.	.	PUNCT
easat-1947	209	1	greater	great	ADJ
easat-1947	209	2	international	international	ADJ
easat-1947	209	3	agreement	agreement	NOUN
easat-1947	209	4	is	be	AUX
easat-1947	209	5	needed	need	VERB
easat-1947	209	6	to	to	PART
easat-1947	209	7	create	create	VERB
easat-1947	209	8	a	a	DET
easat-1947	209	9	stable	stable	ADJ
easat-1947	209	10	and	and	CCONJ
easat-1947	209	11	trustworthy	trustworthy	ADJ
easat-1947	209	12	environment	environment	NOUN
easat-1947	209	13	for	for	ADP
easat-1947	209	14	the	the	DET
easat-1947	209	15	use	use	NOUN
easat-1947	209	16	of	of	ADP
easat-1947	209	17	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	209	18	in	in	ADP
easat-1947	209	19	the	the	DET
easat-1947	209	20	context	context	NOUN
easat-1947	209	21	of	of	ADP
easat-1947	209	22	corporate	corporate	ADJ
easat-1947	209	23	finance	finance	NOUN
easat-1947	209	24	globally	globally	ADV
easat-1947	209	25	.	.	PUNCT
easat-1947	210	1	in	in	ADP
easat-1947	210	2	cryptocurrency	cryptocurrency	NOUN
easat-1947	210	3	holdings	holding	NOUN
easat-1947	210	4	considered	consider	VERB
easat-1947	210	5	as	as	ADP
easat-1947	210	6	financial	financial	ADJ
easat-1947	210	7	assets	asset	NOUN
easat-1947	210	8	within	within	ADP
easat-1947	210	9	its	its	PRON
easat-1947	210	10	scope	scope	NOUN
easat-1947	210	11	that	that	PRON
easat-1947	210	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	210	13	serves	serve	VERB
easat-1947	210	14	as	as	ADP
easat-1947	210	15	a	a	DET
easat-1947	210	16	financial	financial	ADJ
easat-1947	210	17	asset	asset	NOUN
easat-1947	210	18	for	for	ADP
easat-1947	210	19	security	security	NOUN
easat-1947	210	20	tokens	token	NOUN
easat-1947	210	21	that	that	PRON
easat-1947	210	22	represent	represent	VERB
easat-1947	210	23	residual	residual	ADJ
easat-1947	210	24	interests	interest	NOUN
easat-1947	210	25	in	in	ADP
easat-1947	210	26	equity	equity	NOUN
easat-1947	210	27	or	or	CCONJ
easat-1947	210	28	for	for	ADP
easat-1947	210	29	stable	stable	ADJ
easat-1947	210	30	coins	coin	NOUN
easat-1947	210	31	that	that	PRON
easat-1947	210	32	give	give	VERB
easat-1947	210	33	the	the	DET
easat-1947	210	34	holder	holder	NOUN
easat-1947	210	35	a	a	DET
easat-1947	210	36	legally	legally	ADV
easat-1947	210	37	enforceable	enforceable	ADJ
easat-1947	210	38	right	right	NOUN
easat-1947	210	39	to	to	PART
easat-1947	210	40	exchange	exchange	VERB
easat-1947	210	41	the	the	DET
easat-1947	210	42	coins	coin	NOUN
easat-1947	210	43	for	for	ADP
easat-1947	210	44	cash	cash	NOUN
easat-1947	210	45	.	.	PUNCT
easat-1947	211	1	with	with	ADP
easat-1947	211	2	the	the	DET
easat-1947	211	3	rapid	rapid	ADJ
easat-1947	211	4	growth	growth	NOUN
easat-1947	211	5	of	of	ADP
easat-1947	211	6	cryptocurrency	cryptocurrency	NOUN
easat-1947	211	7	asset	asset	NOUN
easat-1947	211	8	transactions	transaction	NOUN
easat-1947	211	9	,	,	PUNCT
easat-1947	211	10	further	further	ADJ
easat-1947	211	11	investigation	investigation	NOUN
easat-1947	211	12	and	and	CCONJ
easat-1947	211	13	guidance	guidance	NOUN
easat-1947	211	14	is	be	AUX
easat-1947	211	15	required	require	VERB
easat-1947	211	16	to	to	PART
easat-1947	211	17	address	address	VERB
easat-1947	211	18	the	the	DET
easat-1947	211	19	complex	complex	ADJ
easat-1947	211	20	decisions	decision	NOUN
easat-1947	211	21	therein	therein	ADV
easat-1947	211	22	.	.	PUNCT
easat-1947	212	1	in	in	ADP
easat-1947	212	2	this	this	DET
easat-1947	212	3	context	context	NOUN
easat-1947	212	4	,	,	PUNCT
easat-1947	212	5	the	the	DET
easat-1947	212	6	recognition	recognition	NOUN
easat-1947	212	7	of	of	ADP
easat-1947	212	8	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	212	9	as	as	ADP
easat-1947	212	10	part	part	NOUN
easat-1947	212	11	of	of	ADP
easat-1947	212	12	the	the	DET
easat-1947	212	13	asset	asset	NOUN
easat-1947	212	14	category	category	NOUN
easat-1947	212	15	represents	represent	VERB
easat-1947	212	16	an	an	DET
easat-1947	212	17	important	important	ADJ
easat-1947	212	18	recognition	recognition	NOUN
easat-1947	212	19	of	of	ADP
easat-1947	212	20	the	the	DET
easat-1947	212	21	evolution	evolution	NOUN
easat-1947	212	22	of	of	ADP
easat-1947	212	23	financial	financial	ADJ
easat-1947	212	24	markets	market	NOUN
easat-1947	212	25	.	.	PUNCT
easat-1947	213	1	the	the	DET
easat-1947	213	2	ifrs	ifrs	PROPN
easat-1947	213	3	interpretations	interpretations	PROPN
easat-1947	213	4	committee	committee	NOUN
easat-1947	213	5	's	's	PART
easat-1947	213	6	[	[	X
easat-1947	213	7	23	23	NUM
easat-1947	213	8	]	]	PUNCT
easat-1947	213	9	guidance	guidance	NOUN
easat-1947	213	10	provides	provide	VERB
easat-1947	213	11	a	a	DET
easat-1947	213	12	framework	framework	NOUN
easat-1947	213	13	for	for	SCONJ
easat-1947	213	14	companies	company	NOUN
easat-1947	213	15	to	to	PART
easat-1947	213	16	address	address	VERB
easat-1947	213	17	cryptocurrency	cryptocurrency	NOUN
easat-1947	213	18	holdings	holding	NOUN
easat-1947	213	19	by	by	ADP
easat-1947	213	20	utilising	utilise	VERB
easat-1947	213	21	existing	exist	VERB
easat-1947	213	22	ifrs	ifrs	NOUN
easat-1947	213	23	standards	standard	NOUN
easat-1947	213	24	.	.	PUNCT
easat-1947	214	1	while	while	SCONJ
easat-1947	214	2	the	the	DET
easat-1947	214	3	guidance	guidance	NOUN
easat-1947	214	4	provides	provide	VERB
easat-1947	214	5	steps	step	NOUN
easat-1947	214	6	to	to	PART
easat-1947	214	7	classify	classify	VERB
easat-1947	214	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	214	9	assets	asset	NOUN
easat-1947	214	10	under	under	ADP
easat-1947	214	11	ias	ias	PROPN
easat-1947	214	12	2	2	NUM
easat-1947	214	13	or	or	CCONJ
easat-1947	214	14	ias	ias	PROPN
easat-1947	214	15	38	38	NUM
easat-1947	214	16	standards	standard	NOUN
easat-1947	214	17	,	,	PUNCT
easat-1947	214	18	the	the	DET
easat-1947	214	19	recognition	recognition	NOUN
easat-1947	214	20	that	that	SCONJ
easat-1947	214	21	cryptocurrency	cryptocurrency	NOUN
easat-1947	214	22	can	can	AUX
easat-1947	214	23	be	be	AUX
easat-1947	214	24	a	a	DET
easat-1947	214	25	financial	financial	ADJ
easat-1947	214	26	asset	asset	NOUN
easat-1947	214	27	,	,	PUNCT
easat-1947	214	28	especially	especially	ADV
easat-1947	214	29	if	if	SCONJ
easat-1947	214	30	it	it	PRON
easat-1947	214	31	has	have	VERB
easat-1947	214	32	a	a	DET
easat-1947	214	33	contractual	contractual	ADJ
easat-1947	214	34	right	right	NOUN
easat-1947	214	35	to	to	PART
easat-1947	214	36	receive	receive	VERB
easat-1947	214	37	cash	cash	NOUN
easat-1947	214	38	or	or	CCONJ
easat-1947	214	39	another	another	DET
easat-1947	214	40	financial	financial	ADJ
easat-1947	214	41	asset	asset	NOUN
easat-1947	214	42	,	,	PUNCT
easat-1947	214	43	creates	create	VERB
easat-1947	214	44	its	its	PRON
easat-1947	214	45	own	own	ADJ
easat-1947	214	46	complexities	complexity	NOUN
easat-1947	214	47	.	.	PUNCT
easat-1947	215	1	with	with	ADP
easat-1947	215	2	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	215	3	that	that	PRON
easat-1947	215	4	can	can	AUX
easat-1947	215	5	function	function	VERB
easat-1947	215	6	as	as	ADP
easat-1947	215	7	security	security	NOUN
easat-1947	215	8	tokens	token	NOUN
easat-1947	215	9	or	or	CCONJ
easat-1947	215	10	stable	stable	ADJ
easat-1947	215	11	coins	coin	NOUN
easat-1947	215	12	,	,	PUNCT
easat-1947	215	13	companies	company	NOUN
easat-1947	215	14	are	be	AUX
easat-1947	215	15	faced	face	VERB
easat-1947	215	16	with	with	ADP
easat-1947	215	17	the	the	DET
easat-1947	215	18	challenge	challenge	NOUN
easat-1947	215	19	of	of	ADP
easat-1947	215	20	determining	determine	VERB
easat-1947	215	21	the	the	DET
easat-1947	215	22	nature	nature	NOUN
easat-1947	215	23	and	and	CCONJ
easat-1947	215	24	characteristics	characteristic	NOUN
easat-1947	215	25	of	of	ADP
easat-1947	215	26	such	such	ADJ
easat-1947	215	27	assets	asset	NOUN
easat-1947	215	28	.	.	PUNCT
easat-1947	216	1	2015	2015	NUM
easat-1947	216	2	edelweiss	edelweiss	PROPN
easat-1947	216	3	applied	apply	VERB
easat-1947	216	4	science	science	NOUN
easat-1947	216	5	and	and	CCONJ
easat-1947	216	6	technology	technology	NOUN
easat-1947	216	7	issn	issn	PROPN
easat-1947	216	8	:	:	PUNCT
easat-1947	216	9	2576	2576	NUM
easat-1947	216	10	-	-	SYM
easat-1947	216	11	8484	8484	NUM
easat-1947	216	12	vol	vol	NOUN
easat-1947	216	13	.	.	PROPN
easat-1947	216	14	8	8	NUM
easat-1947	216	15	,	,	PUNCT
easat-1947	216	16	no	no	INTJ
easat-1947	216	17	.	.	NOUN
easat-1947	216	18	5	5	NUM
easat-1947	216	19	:	:	SYM
easat-1947	216	20	2007	2007	NUM
easat-1947	216	21	-	-	SYM
easat-1947	216	22	2037	2037	NUM
easat-1947	216	23	,	,	PUNCT
easat-1947	216	24	2024	2024	NUM
easat-1947	216	25	doi	doi	NOUN
easat-1947	216	26	:	:	PUNCT
easat-1947	216	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	216	28	©	©	ADP
easat-1947	216	29	2024	2024	NUM
easat-1947	216	30	by	by	ADP
easat-1947	216	31	the	the	DET
easat-1947	216	32	author	author	NOUN
easat-1947	216	33	;	;	PUNCT
easat-1947	216	34	licensee	licensee	PROPN
easat-1947	216	35	learning	learning	NOUN
easat-1947	216	36	gate	gate	NOUN
easat-1947	216	37	it	it	PRON
easat-1947	216	38	is	be	AUX
easat-1947	216	39	important	important	ADJ
easat-1947	216	40	to	to	PART
easat-1947	216	41	remember	remember	VERB
easat-1947	216	42	that	that	DET
easat-1947	216	43	cryptocurrency	cryptocurrency	NOUN
easat-1947	216	44	is	be	AUX
easat-1947	216	45	not	not	PART
easat-1947	216	46	cash	cash	NOUN
easat-1947	216	47	,	,	PUNCT
easat-1947	216	48	and	and	CCONJ
easat-1947	216	49	the	the	DET
easat-1947	216	50	view	view	NOUN
easat-1947	216	51	that	that	SCONJ
easat-1947	216	52	cryptocurrency	cryptocurrency	NOUN
easat-1947	216	53	asset	asset	NOUN
easat-1947	216	54	transactions	transaction	NOUN
easat-1947	216	55	are	be	AUX
easat-1947	216	56	rapidly	rapidly	ADV
easat-1947	216	57	evolving	evolve	VERB
easat-1947	216	58	emphasises	emphasise	VERB
easat-1947	216	59	the	the	DET
easat-1947	216	60	need	need	NOUN
easat-1947	216	61	for	for	ADP
easat-1947	216	62	further	further	ADJ
easat-1947	216	63	investigation	investigation	NOUN
easat-1947	216	64	and	and	CCONJ
easat-1947	216	65	guidance	guidance	NOUN
easat-1947	216	66	.	.	PUNCT
easat-1947	217	1	dynamic	dynamic	ADJ
easat-1947	217	2	market	market	NOUN
easat-1947	217	3	conditions	condition	NOUN
easat-1947	217	4	and	and	CCONJ
easat-1947	217	5	the	the	DET
easat-1947	217	6	rapid	rapid	ADJ
easat-1947	217	7	growth	growth	NOUN
easat-1947	217	8	in	in	ADP
easat-1947	217	9	cryptocurrency	cryptocurrency	NOUN
easat-1947	217	10	asset	asset	NOUN
easat-1947	217	11	transaction	transaction	NOUN
easat-1947	217	12	trends	trend	NOUN
easat-1947	217	13	demand	demand	VERB
easat-1947	217	14	an	an	DET
easat-1947	217	15	in	in	ADP
easat-1947	217	16	-	-	PUNCT
easat-1947	217	17	depth	depth	NOUN
easat-1947	217	18	understanding	understanding	NOUN
easat-1947	217	19	of	of	ADP
easat-1947	217	20	the	the	DET
easat-1947	217	21	accounting	accounting	NOUN
easat-1947	217	22	implications	implication	NOUN
easat-1947	217	23	,	,	PUNCT
easat-1947	217	24	risk	risk	NOUN
easat-1947	217	25	management	management	NOUN
easat-1947	217	26	,	,	PUNCT
easat-1947	217	27	and	and	CCONJ
easat-1947	217	28	the	the	DET
easat-1947	217	29	need	need	NOUN
easat-1947	217	30	for	for	ADP
easat-1947	217	31	adoption	adoption	NOUN
easat-1947	217	32	of	of	ADP
easat-1947	217	33	best	good	ADJ
easat-1947	217	34	practices	practice	NOUN
easat-1947	217	35	in	in	ADP
easat-1947	217	36	financial	financial	ADJ
easat-1947	217	37	statements	statement	NOUN
easat-1947	217	38	.	.	PUNCT
easat-1947	218	1	with	with	ADP
easat-1947	218	2	so	so	ADV
easat-1947	218	3	many	many	ADJ
easat-1947	218	4	decisions	decision	NOUN
easat-1947	218	5	requiring	require	VERB
easat-1947	218	6	consideration	consideration	NOUN
easat-1947	218	7	,	,	PUNCT
easat-1947	218	8	companies	company	NOUN
easat-1947	218	9	must	must	AUX
easat-1947	218	10	remain	remain	VERB
easat-1947	218	11	flexible	flexible	ADJ
easat-1947	218	12	and	and	CCONJ
easat-1947	218	13	ready	ready	ADJ
easat-1947	218	14	to	to	PART
easat-1947	218	15	adapt	adapt	VERB
easat-1947	218	16	their	their	PRON
easat-1947	218	17	approach	approach	NOUN
easat-1947	218	18	as	as	SCONJ
easat-1947	218	19	the	the	DET
easat-1947	218	20	cryptocurrency	cryptocurrency	NOUN
easat-1947	218	21	environment	environment	NOUN
easat-1947	218	22	evolves	evolve	VERB
easat-1947	218	23	.	.	PUNCT
easat-1947	219	1	this	this	PRON
easat-1947	219	2	emphasises	emphasise	VERB
easat-1947	219	3	the	the	DET
easat-1947	219	4	importance	importance	NOUN
easat-1947	219	5	of	of	ADP
easat-1947	219	6	cooperation	cooperation	NOUN
easat-1947	219	7	between	between	ADP
easat-1947	219	8	stakeholders	stakeholder	NOUN
easat-1947	219	9	,	,	PUNCT
easat-1947	219	10	including	include	VERB
easat-1947	219	11	financial	financial	ADJ
easat-1947	219	12	institutions	institution	NOUN
easat-1947	219	13	,	,	PUNCT
easat-1947	219	14	accounting	accounting	NOUN
easat-1947	219	15	practitioners	practitioner	NOUN
easat-1947	219	16	,	,	PUNCT
easat-1947	219	17	and	and	CCONJ
easat-1947	219	18	regulators	regulator	NOUN
easat-1947	219	19	,	,	PUNCT
easat-1947	219	20	to	to	PART
easat-1947	219	21	develop	develop	VERB
easat-1947	219	22	guidance	guidance	NOUN
easat-1947	219	23	and	and	CCONJ
easat-1947	219	24	regulations	regulation	NOUN
easat-1947	219	25	that	that	PRON
easat-1947	219	26	can	can	AUX
easat-1947	219	27	effectively	effectively	ADV
easat-1947	219	28	and	and	CCONJ
easat-1947	219	29	consistently	consistently	ADV
easat-1947	219	30	accommodate	accommodate	VERB
easat-1947	219	31	the	the	DET
easat-1947	219	32	dynamics	dynamic	NOUN
easat-1947	219	33	of	of	ADP
easat-1947	219	34	the	the	DET
easat-1947	219	35	cryptocurrency	cryptocurrency	NOUN
easat-1947	219	36	market	market	NOUN
easat-1947	219	37	.	.	PUNCT
easat-1947	220	1	4.2	4.2	NUM
easat-1947	220	2	.	.	PUNCT
easat-1947	220	3	generallly	generallly	ADV
easat-1947	220	4	accepted	accept	VERB
easat-1947	220	5	accounting	accounting	NOUN
easat-1947	220	6	principles	principle	NOUN
easat-1947	220	7	(	(	PUNCT
easat-1947	220	8	gaap	gaap	NOUN
easat-1947	220	9	)	)	PUNCT
easat-1947	220	10	regulation	regulation	NOUN
easat-1947	220	11	on	on	ADP
easat-1947	220	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	220	13	in	in	ADP
easat-1947	220	14	financial	financial	ADJ
easat-1947	220	15	statements	statement	NOUN
easat-1947	220	16	the	the	DET
easat-1947	220	17	regulation	regulation	NOUN
easat-1947	220	18	of	of	ADP
easat-1947	220	19	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	220	20	in	in	ADP
easat-1947	220	21	financial	financial	ADJ
easat-1947	220	22	statements	statement	NOUN
easat-1947	220	23	to	to	ADP
easat-1947	220	24	date	date	NOUN
easat-1947	220	25	has	have	VERB
easat-1947	220	26	no	no	DET
easat-1947	220	27	specific	specific	ADJ
easat-1947	220	28	requirements	requirement	NOUN
easat-1947	220	29	in	in	ADP
easat-1947	220	30	gaap	gaap	PROPN
easat-1947	220	31	(	(	PUNCT
easat-1947	220	32	generally	generally	ADV
easat-1947	220	33	accepted	accept	VERB
easat-1947	220	34	accounting	accounting	NOUN
easat-1947	220	35	principles	principle	NOUN
easat-1947	220	36	)	)	PUNCT
easat-1947	220	37	.	.	PUNCT
easat-1947	221	1	however	however	ADV
easat-1947	221	2	,	,	PUNCT
easat-1947	221	3	various	various	ADJ
easat-1947	221	4	regulatory	regulatory	ADJ
easat-1947	221	5	bodies	body	NOUN
easat-1947	221	6	have	have	AUX
easat-1947	221	7	established	establish	VERB
easat-1947	221	8	rules	rule	NOUN
easat-1947	221	9	from	from	ADP
easat-1947	221	10	the	the	DET
easat-1947	221	11	perspective	perspective	NOUN
easat-1947	221	12	of	of	ADP
easat-1947	221	13	taxation	taxation	NOUN
easat-1947	221	14	,	,	PUNCT
easat-1947	221	15	commodity	commodity	NOUN
easat-1947	221	16	trading	trading	NOUN
easat-1947	221	17	,	,	PUNCT
easat-1947	221	18	and	and	CCONJ
easat-1947	221	19	initial	initial	ADJ
easat-1947	221	20	coin	coin	NOUN
easat-1947	221	21	offering	offering	NOUN
easat-1947	221	22	(	(	PUNCT
easat-1947	221	23	ico	ico	NOUN
easat-1947	221	24	)	)	PUNCT
easat-1947	221	25	financing	financing	NOUN
easat-1947	221	26	.	.	PUNCT
easat-1947	222	1	in	in	ADP
easat-1947	222	2	2022	2022	NUM
easat-1947	222	3	,	,	PUNCT
easat-1947	222	4	the	the	DET
easat-1947	222	5	american	american	PROPN
easat-1947	222	6	institute	institute	PROPN
easat-1947	222	7	of	of	ADP
easat-1947	222	8	certified	certify	VERB
easat-1947	222	9	public	public	ADJ
easat-1947	222	10	accountants	accountant	NOUN
easat-1947	222	11	(	(	PUNCT
easat-1947	222	12	aicpa	aicpa	PROPN
easat-1947	222	13	)	)	PUNCT
easat-1947	223	1	[	[	X
easat-1947	223	2	26	26	NUM
easat-1947	223	3	]	]	PUNCT
easat-1947	223	4	formed	form	VERB
easat-1947	223	5	a	a	DET
easat-1947	223	6	digital	digital	ADJ
easat-1947	223	7	assets	asset	NOUN
easat-1947	223	8	working	work	VERB
easat-1947	223	9	group	group	NOUN
easat-1947	223	10	and	and	CCONJ
easat-1947	223	11	released	release	VERB
easat-1947	223	12	a	a	DET
easat-1947	223	13	non	non	ADJ
easat-1947	223	14	-	-	ADJ
easat-1947	223	15	authoritative	authoritative	ADJ
easat-1947	223	16	guide	guide	NOUN
easat-1947	223	17	,	,	PUNCT
easat-1947	223	18	"	"	PUNCT
easat-1947	223	19	[	[	X
easat-1947	223	20	26	26	NUM
easat-1947	223	21	]	]	PUNCT
easat-1947	223	22	,	,	PUNCT
easat-1947	223	23	"	"	PUNCT
easat-1947	223	24	to	to	PART
easat-1947	223	25	help	help	VERB
easat-1947	223	26	account	account	VERB
easat-1947	223	27	for	for	ADP
easat-1947	223	28	digital	digital	ADJ
easat-1947	223	29	assets	asset	NOUN
easat-1947	223	30	under	under	ADP
easat-1947	223	31	gaap	gaap	PROPN
easat-1947	223	32	.	.	PUNCT
easat-1947	224	1	audit	audit	NOUN
easat-1947	224	2	firms	firm	NOUN
easat-1947	224	3	like	like	ADP
easat-1947	224	4	pwc	pwc	PROPN
easat-1947	224	5	also	also	ADV
easat-1947	224	6	issued	issue	VERB
easat-1947	224	7	their	their	PRON
easat-1947	224	8	[	[	X
easat-1947	224	9	27	27	NUM
easat-1947	224	10	]	]	PUNCT
easat-1947	224	11	.	.	PUNCT
easat-1947	225	1	the	the	DET
easat-1947	225	2	guidance	guidance	NOUN
easat-1947	225	3	applies	apply	VERB
easat-1947	225	4	the	the	DET
easat-1947	225	5	financial	financial	ADJ
easat-1947	225	6	accounting	accounting	NOUN
easat-1947	225	7	standards	standards	PROPN
easat-1947	225	8	board	board	NOUN
easat-1947	225	9	(	(	PUNCT
easat-1947	225	10	fasb	fasb	PROPN
easat-1947	225	11	)	)	PUNCT
easat-1947	225	12	accounting	accounting	NOUN
easat-1947	225	13	standards	standard	NOUN
easat-1947	225	14	codification	codification	NOUN
easat-1947	225	15	and	and	CCONJ
easat-1947	225	16	applicable	applicable	ADJ
easat-1947	225	17	accounting	accounting	NOUN
easat-1947	225	18	literature	literature	NOUN
easat-1947	225	19	.	.	PUNCT
easat-1947	226	1	although	although	SCONJ
easat-1947	226	2	gaap	gaap	PROPN
easat-1947	226	3	does	do	AUX
easat-1947	226	4	not	not	PART
easat-1947	226	5	yet	yet	ADV
easat-1947	226	6	have	have	VERB
easat-1947	226	7	specific	specific	ADJ
easat-1947	226	8	requirements	requirement	NOUN
easat-1947	226	9	for	for	ADP
easat-1947	226	10	cryptocurrency	cryptocurrency	NOUN
easat-1947	226	11	accounting	accounting	NOUN
easat-1947	226	12	,	,	PUNCT
easat-1947	226	13	regulatory	regulatory	ADJ
easat-1947	226	14	bodies	body	NOUN
easat-1947	226	15	such	such	ADJ
easat-1947	226	16	as	as	ADP
easat-1947	226	17	the	the	DET
easat-1947	226	18	aicpa	aicpa	NOUN
easat-1947	226	19	and	and	CCONJ
easat-1947	226	20	leading	lead	VERB
easat-1947	226	21	audit	audit	NOUN
easat-1947	226	22	firms	firm	NOUN
easat-1947	226	23	,	,	PUNCT
easat-1947	226	24	including	include	VERB
easat-1947	226	25	pwc	pwc	NOUN
easat-1947	226	26	,	,	PUNCT
easat-1947	226	27	have	have	AUX
easat-1947	226	28	issued	issue	VERB
easat-1947	226	29	guidance	guidance	NOUN
easat-1947	226	30	to	to	PART
easat-1947	226	31	assist	assist	VERB
easat-1947	226	32	companies	company	NOUN
easat-1947	226	33	in	in	ADP
easat-1947	226	34	accounting	account	VERB
easat-1947	226	35	for	for	ADP
easat-1947	226	36	these	these	DET
easat-1947	226	37	digital	digital	ADJ
easat-1947	226	38	assets	asset	NOUN
easat-1947	226	39	under	under	ADP
easat-1947	226	40	gaap	gaap	NOUN
easat-1947	226	41	.	.	PUNCT
easat-1947	227	1	the	the	DET
easat-1947	227	2	guidance	guidance	NOUN
easat-1947	227	3	emphasises	emphasise	VERB
easat-1947	227	4	that	that	SCONJ
easat-1947	227	5	cryptocurrency	cryptocurrency	NOUN
easat-1947	227	6	assets	asset	NOUN
easat-1947	227	7	,	,	PUNCT
easat-1947	227	8	which	which	PRON
easat-1947	227	9	generally	generally	ADV
easat-1947	227	10	lack	lack	VERB
easat-1947	227	11	physical	physical	ADJ
easat-1947	227	12	substance	substance	NOUN
easat-1947	227	13	,	,	PUNCT
easat-1947	227	14	can	can	AUX
easat-1947	227	15	be	be	AUX
easat-1947	227	16	recognised	recognise	VERB
easat-1947	227	17	as	as	ADP
easat-1947	227	18	indefinite	indefinite	ADJ
easat-1947	227	19	-	-	PUNCT
easat-1947	227	20	lived	live	VERB
easat-1947	227	21	intangible	intangible	ADJ
easat-1947	227	22	assets	asset	NOUN
easat-1947	227	23	under	under	ADP
easat-1947	227	24	[	[	X
easat-1947	227	25	28	28	NUM
easat-1947	227	26	]	]	PUNCT
easat-1947	227	27	.	.	PUNCT
easat-1947	228	1	in	in	ADP
easat-1947	228	2	addition	addition	NOUN
easat-1947	228	3	,	,	PUNCT
easat-1947	228	4	if	if	SCONJ
easat-1947	228	5	a	a	DET
easat-1947	228	6	cryptocurrency	cryptocurrency	NOUN
easat-1947	228	7	asset	asset	NOUN
easat-1947	228	8	provides	provide	VERB
easat-1947	228	9	a	a	DET
easat-1947	228	10	contractual	contractual	ADJ
easat-1947	228	11	right	right	NOUN
easat-1947	228	12	to	to	PART
easat-1947	228	13	receive	receive	VERB
easat-1947	228	14	cash	cash	NOUN
easat-1947	228	15	or	or	CCONJ
easat-1947	228	16	another	another	DET
easat-1947	228	17	financial	financial	ADJ
easat-1947	228	18	instrument	instrument	NOUN
easat-1947	228	19	,	,	PUNCT
easat-1947	228	20	such	such	ADJ
easat-1947	228	21	as	as	ADP
easat-1947	228	22	a	a	DET
easat-1947	228	23	stablecoin	stablecoin	NOUN
easat-1947	228	24	,	,	PUNCT
easat-1947	228	25	the	the	DET
easat-1947	228	26	guidance	guidance	NOUN
easat-1947	228	27	suggests	suggest	VERB
easat-1947	228	28	that	that	SCONJ
easat-1947	228	29	the	the	DET
easat-1947	228	30	cryptocurrency	cryptocurrency	NOUN
easat-1947	228	31	asset	asset	NOUN
easat-1947	228	32	meets	meet	VERB
easat-1947	228	33	the	the	DET
easat-1947	228	34	definition	definition	NOUN
easat-1947	228	35	of	of	ADP
easat-1947	228	36	a	a	DET
easat-1947	228	37	financial	financial	ADJ
easat-1947	228	38	asset	asset	NOUN
easat-1947	228	39	and	and	CCONJ
easat-1947	228	40	should	should	AUX
easat-1947	228	41	be	be	AUX
easat-1947	228	42	measured	measure	VERB
easat-1947	228	43	at	at	ADP
easat-1947	228	44	fair	fair	ADJ
easat-1947	228	45	value	value	NOUN
easat-1947	228	46	.	.	PUNCT
easat-1947	229	1	however	however	ADV
easat-1947	229	2	,	,	PUNCT
easat-1947	229	3	for	for	ADP
easat-1947	229	4	broker	broker	NOUN
easat-1947	229	5	-	-	PUNCT
easat-1947	229	6	dealers	dealer	NOUN
easat-1947	229	7	and	and	CCONJ
easat-1947	229	8	investment	investment	NOUN
easat-1947	229	9	firms	firm	NOUN
easat-1947	229	10	,	,	PUNCT
easat-1947	229	11	the	the	DET
easat-1947	229	12	approach	approach	NOUN
easat-1947	229	13	to	to	ADP
easat-1947	229	14	recognition	recognition	NOUN
easat-1947	229	15	and	and	CCONJ
easat-1947	229	16	measurement	measurement	NOUN
easat-1947	229	17	of	of	ADP
easat-1947	229	18	cryptocurrency	cryptocurrency	NOUN
easat-1947	229	19	assets	asset	NOUN
easat-1947	229	20	may	may	AUX
easat-1947	229	21	vary	vary	VERB
easat-1947	229	22	according	accord	VERB
easat-1947	229	23	to	to	ADP
easat-1947	229	24	the	the	DET
easat-1947	229	25	firm	firm	NOUN
easat-1947	229	26	's	's	PART
easat-1947	229	27	business	business	NOUN
easat-1947	229	28	activities	activity	NOUN
easat-1947	229	29	and	and	CCONJ
easat-1947	229	30	qualifications	qualification	NOUN
easat-1947	229	31	.	.	PUNCT
easat-1947	230	1	the	the	DET
easat-1947	230	2	guidance	guidance	NOUN
easat-1947	230	3	also	also	ADV
easat-1947	230	4	notes	note	VERB
easat-1947	230	5	that	that	SCONJ
easat-1947	230	6	if	if	SCONJ
easat-1947	230	7	a	a	DET
easat-1947	230	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	230	9	asset	asset	NOUN
easat-1947	230	10	provides	provide	VERB
easat-1947	230	11	a	a	DET
easat-1947	230	12	contractual	contractual	ADJ
easat-1947	230	13	right	right	NOUN
easat-1947	230	14	to	to	PART
easat-1947	230	15	receive	receive	VERB
easat-1947	230	16	cash	cash	NOUN
easat-1947	230	17	or	or	CCONJ
easat-1947	230	18	another	another	DET
easat-1947	230	19	financial	financial	ADJ
easat-1947	230	20	instrument	instrument	NOUN
easat-1947	230	21	,	,	PUNCT
easat-1947	230	22	such	such	ADJ
easat-1947	230	23	as	as	ADP
easat-1947	230	24	a	a	DET
easat-1947	230	25	stablecoin	stablecoin	NOUN
easat-1947	230	26	,	,	PUNCT
easat-1947	230	27	the	the	DET
easat-1947	230	28	cryptocurrency	cryptocurrency	NOUN
easat-1947	230	29	asset	asset	NOUN
easat-1947	230	30	meets	meet	VERB
easat-1947	230	31	the	the	DET
easat-1947	230	32	definition	definition	NOUN
easat-1947	230	33	of	of	ADP
easat-1947	230	34	a	a	DET
easat-1947	230	35	financial	financial	ADJ
easat-1947	230	36	asset	asset	NOUN
easat-1947	230	37	.	.	PUNCT
easat-1947	231	1	in	in	ADP
easat-1947	231	2	the	the	DET
easat-1947	231	3	case	case	NOUN
easat-1947	231	4	of	of	ADP
easat-1947	231	5	broker	broker	NOUN
easat-1947	231	6	-	-	PUNCT
easat-1947	231	7	dealers	dealer	NOUN
easat-1947	231	8	operating	operate	VERB
easat-1947	231	9	within	within	ADP
easat-1947	231	10	the	the	DET
easat-1947	231	11	scope	scope	NOUN
easat-1947	231	12	of	of	ADP
easat-1947	231	13	[	[	X
easat-1947	231	14	29	29	NUM
easat-1947	231	15	]	]	PUNCT
easat-1947	231	16	,	,	PUNCT
easat-1947	231	17	digital	digital	ADJ
easat-1947	231	18	assets	asset	NOUN
easat-1947	231	19	may	may	AUX
easat-1947	231	20	be	be	AUX
easat-1947	231	21	recognised	recognise	VERB
easat-1947	231	22	as	as	ADP
easat-1947	231	23	inventory	inventory	NOUN
easat-1947	231	24	at	at	ADP
easat-1947	231	25	fair	fair	ADJ
easat-1947	231	26	value	value	NOUN
easat-1947	231	27	,	,	PUNCT
easat-1947	231	28	with	with	ADP
easat-1947	231	29	changes	change	NOUN
easat-1947	231	30	in	in	ADP
easat-1947	231	31	fair	fair	ADJ
easat-1947	231	32	value	value	NOUN
easat-1947	231	33	recognised	recognise	VERB
easat-1947	231	34	in	in	ADP
easat-1947	231	35	profit	profit	NOUN
easat-1947	231	36	or	or	CCONJ
easat-1947	231	37	loss	loss	NOUN
easat-1947	231	38	.	.	PUNCT
easat-1947	232	1	meanwhile	meanwhile	ADV
easat-1947	232	2	,	,	PUNCT
easat-1947	232	3	companies	company	NOUN
easat-1947	232	4	that	that	PRON
easat-1947	232	5	qualify	qualify	VERB
easat-1947	232	6	as	as	ADP
easat-1947	232	7	investment	investment	NOUN
easat-1947	232	8	companies	company	NOUN
easat-1947	232	9	under	under	ADP
easat-1947	232	10	[	[	PUNCT
easat-1947	232	11	30	30	NUM
easat-1947	232	12	]	]	X
easat-1947	232	13	companies	company	NOUN
easat-1947	232	14	must	must	AUX
easat-1947	232	15	assess	assess	VERB
easat-1947	232	16	whether	whether	SCONJ
easat-1947	232	17	the	the	DET
easat-1947	232	18	cryptocurrency	cryptocurrency	NOUN
easat-1947	232	19	assets	asset	NOUN
easat-1947	232	20	they	they	PRON
easat-1947	232	21	acquire	acquire	VERB
easat-1947	232	22	fall	fall	NOUN
easat-1947	232	23	under	under	ADP
easat-1947	232	24	the	the	DET
easat-1947	232	25	categories	category	NOUN
easat-1947	232	26	of	of	ADP
easat-1947	232	27	debt	debt	NOUN
easat-1947	232	28	securities	security	NOUN
easat-1947	232	29	,	,	PUNCT
easat-1947	232	30	equity	equity	NOUN
easat-1947	232	31	securities	security	NOUN
easat-1947	232	32	or	or	CCONJ
easat-1947	232	33	other	other	ADJ
easat-1947	232	34	investments	investment	NOUN
easat-1947	232	35	,	,	PUNCT
easat-1947	232	36	and	and	CCONJ
easat-1947	232	37	measure	measure	VERB
easat-1947	232	38	their	their	PRON
easat-1947	232	39	investments	investment	NOUN
easat-1947	232	40	at	at	ADP
easat-1947	232	41	fair	fair	ADJ
easat-1947	232	42	value	value	NOUN
easat-1947	232	43	.	.	PUNCT
easat-1947	233	1	with	with	ADP
easat-1947	233	2	the	the	DET
easat-1947	233	3	rapid	rapid	ADJ
easat-1947	233	4	development	development	NOUN
easat-1947	233	5	in	in	ADP
easat-1947	233	6	financial	financial	ADJ
easat-1947	233	7	technology	technology	NOUN
easat-1947	233	8	and	and	CCONJ
easat-1947	233	9	the	the	DET
easat-1947	233	10	growing	grow	VERB
easat-1947	233	11	complexity	complexity	NOUN
easat-1947	233	12	of	of	ADP
easat-1947	233	13	digital	digital	ADJ
easat-1947	233	14	financial	financial	ADJ
easat-1947	233	15	instruments	instrument	NOUN
easat-1947	233	16	,	,	PUNCT
easat-1947	233	17	this	this	DET
easat-1947	233	18	guidance	guidance	NOUN
easat-1947	233	19	provides	provide	VERB
easat-1947	233	20	the	the	DET
easat-1947	233	21	necessary	necessary	ADJ
easat-1947	233	22	direction	direction	NOUN
easat-1947	233	23	for	for	SCONJ
easat-1947	233	24	companies	company	NOUN
easat-1947	233	25	to	to	PART
easat-1947	233	26	adopt	adopt	VERB
easat-1947	233	27	consistent	consistent	ADJ
easat-1947	233	28	and	and	CCONJ
easat-1947	233	29	adequate	adequate	ADJ
easat-1947	233	30	accounting	accounting	NOUN
easat-1947	233	31	practices	practice	NOUN
easat-1947	233	32	in	in	ADP
easat-1947	233	33	managing	manage	VERB
easat-1947	233	34	their	their	PRON
easat-1947	233	35	cryptocurrency	cryptocurrency	NOUN
easat-1947	233	36	assets	asset	NOUN
easat-1947	233	37	.	.	PUNCT
easat-1947	234	1	while	while	SCONJ
easat-1947	234	2	there	there	PRON
easat-1947	234	3	is	be	VERB
easat-1947	234	4	no	no	DET
easat-1947	234	5	official	official	ADJ
easat-1947	234	6	standard	standard	NOUN
easat-1947	234	7	yet	yet	ADV
easat-1947	234	8	,	,	PUNCT
easat-1947	234	9	these	these	DET
easat-1947	234	10	steps	step	NOUN
easat-1947	234	11	are	be	AUX
easat-1947	234	12	a	a	DET
easat-1947	234	13	first	first	ADJ
easat-1947	234	14	step	step	NOUN
easat-1947	234	15	in	in	ADP
easat-1947	234	16	addressing	address	VERB
easat-1947	234	17	the	the	DET
easat-1947	234	18	uncertainty	uncertainty	NOUN
easat-1947	234	19	and	and	CCONJ
easat-1947	234	20	complexity	complexity	NOUN
easat-1947	234	21	of	of	ADP
easat-1947	234	22	accounting	account	VERB
easat-1947	234	23	for	for	ADP
easat-1947	234	24	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	234	25	under	under	ADP
easat-1947	234	26	gaap	gaap	NOUN
easat-1947	234	27	.	.	PUNCT
easat-1947	235	1	4.3	4.3	NUM
easat-1947	235	2	.	.	PUNCT
easat-1947	236	1	the	the	DET
easat-1947	236	2	role	role	NOUN
easat-1947	236	3	of	of	ADP
easat-1947	236	4	cryptocurrency	cryptocurrency	NOUN
easat-1947	236	5	in	in	ADP
easat-1947	236	6	corporate	corporate	ADJ
easat-1947	236	7	financial	financial	ADJ
easat-1947	236	8	statements	statement	NOUN
easat-1947	236	9	due	due	ADP
easat-1947	236	10	to	to	ADP
easat-1947	236	11	the	the	DET
easat-1947	236	12	absence	absence	NOUN
easat-1947	236	13	of	of	ADP
easat-1947	236	14	gaap	gaap	PROPN
easat-1947	236	15	or	or	CCONJ
easat-1947	236	16	ifrs	ifrs	NOUN
easat-1947	236	17	accounting	accounting	NOUN
easat-1947	236	18	standards	standard	NOUN
easat-1947	236	19	specifically	specifically	ADV
easat-1947	236	20	governing	govern	VERB
easat-1947	236	21	cryptocurrency	cryptocurrency	NOUN
easat-1947	236	22	,	,	PUNCT
easat-1947	236	23	the	the	DET
easat-1947	236	24	accounting	accounting	NOUN
easat-1947	236	25	profession	profession	NOUN
easat-1947	236	26	currently	currently	ADV
easat-1947	236	27	relies	rely	VERB
easat-1947	236	28	on	on	ADP
easat-1947	236	29	concept	concept	NOUN
easat-1947	236	30	statements	statement	NOUN
easat-1947	236	31	,	,	PUNCT
easat-1947	236	32	existing	exist	VERB
easat-1947	236	33	standards	standard	NOUN
easat-1947	236	34	,	,	PUNCT
easat-1947	236	35	non	non	ADJ
easat-1947	236	36	-	-	ADJ
easat-1947	236	37	authoritative	authoritative	ADJ
easat-1947	236	38	guidance	guidance	NOUN
easat-1947	236	39	,	,	PUNCT
easat-1947	236	40	and	and	CCONJ
easat-1947	236	41	discretionary	discretionary	ADJ
easat-1947	236	42	judgement	judgement	NOUN
easat-1947	236	43	to	to	PART
easat-1947	236	44	account	account	VERB
easat-1947	236	45	for	for	ADP
easat-1947	236	46	cryptocurrency	cryptocurrency	NOUN
easat-1947	236	47	.	.	PUNCT
easat-1947	237	1	in	in	ADP
easat-1947	237	2	this	this	DET
easat-1947	237	3	study	study	NOUN
easat-1947	237	4	,	,	PUNCT
easat-1947	237	5	we	we	PRON
easat-1947	237	6	explore	explore	VERB
easat-1947	237	7	the	the	DET
easat-1947	237	8	accounting	accounting	NOUN
easat-1947	237	9	practices	practice	NOUN
easat-1947	237	10	used	use	VERB
easat-1947	237	11	for	for	ADP
easat-1947	237	12	cryptocurrency	cryptocurrency	NOUN
easat-1947	237	13	under	under	ADP
easat-1947	237	14	ifrs	ifrs	NOUN
easat-1947	237	15	and	and	CCONJ
easat-1947	237	16	gaap	gaap	NOUN
easat-1947	237	17	frameworks	framework	NOUN
easat-1947	237	18	among	among	ADP
easat-1947	237	19	9	9	NUM
easat-1947	237	20	companies	company	NOUN
easat-1947	237	21	.	.	PUNCT
easat-1947	238	1	in	in	ADP
easat-1947	238	2	this	this	DET
easat-1947	238	3	case	case	NOUN
easat-1947	238	4	we	we	PRON
easat-1947	238	5	used	use	VERB
easat-1947	238	6	data	datum	NOUN
easat-1947	238	7	from	from	ADP
easat-1947	238	8	the	the	DET
easat-1947	238	9	website	website	NOUN
easat-1947	238	10	bitcointreasuries.net	bitcointreasuries.net	PROPN
easat-1947	238	11	,	,	PUNCT
easat-1947	238	12	which	which	PRON
easat-1947	238	13	lists	list	VERB
easat-1947	238	14	companies	company	NOUN
easat-1947	238	15	that	that	PRON
easat-1947	238	16	hold	hold	VERB
easat-1947	238	17	bitcoin	bitcoin	NOUN
easat-1947	238	18	,	,	PUNCT
easat-1947	238	19	both	both	CCONJ
easat-1947	238	20	public	public	ADJ
easat-1947	238	21	and	and	CCONJ
easat-1947	238	22	private	private	ADJ
easat-1947	238	23	companies	company	NOUN
easat-1947	238	24	,	,	PUNCT
easat-1947	238	25	as	as	ADV
easat-1947	238	26	well	well	ADV
easat-1947	238	27	as	as	ADP
easat-1947	238	28	exchange	exchange	NOUN
easat-1947	238	29	traded	trade	VERB
easat-1947	238	30	funds	fund	NOUN
easat-1947	238	31	(	(	PUNCT
easat-1947	238	32	etfs	etfs	PROPN
easat-1947	238	33	)	)	PUNCT
easat-1947	238	34	,	,	PUNCT
easat-1947	238	35	by	by	ADP
easat-1947	238	36	country	country	NOUN
easat-1947	238	37	.	.	PUNCT
easat-1947	239	1	we	we	PRON
easat-1947	239	2	then	then	ADV
easat-1947	239	3	analysed	analyse	VERB
easat-1947	239	4	the	the	DET
easat-1947	239	5	public	public	ADJ
easat-1947	239	6	companies	company	NOUN
easat-1947	239	7	'	'	PART
easat-1947	239	8	annual	annual	ADJ
easat-1947	239	9	financial	financial	ADJ
easat-1947	239	10	statements	statement	NOUN
easat-1947	239	11	for	for	ADP
easat-1947	239	12	fiscal	fiscal	ADJ
easat-1947	239	13	years	year	NOUN
easat-1947	239	14	2022	2022	NUM
easat-1947	239	15	and	and	CCONJ
easat-1947	239	16	2023	2023	NUM
easat-1947	239	17	to	to	PART
easat-1947	239	18	see	see	VERB
easat-1947	239	19	how	how	SCONJ
easat-1947	239	20	the	the	DET
easat-1947	239	21	role	role	NOUN
easat-1947	239	22	of	of	ADP
easat-1947	239	23	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	239	24	is	be	AUX
easat-1947	239	25	treated	treat	VERB
easat-1947	239	26	in	in	ADP
easat-1947	239	27	their	their	PRON
easat-1947	239	28	financial	financial	ADJ
easat-1947	239	29	statements	statement	NOUN
easat-1947	239	30	.	.	PUNCT
easat-1947	240	1	if	if	SCONJ
easat-1947	240	2	a	a	DET
easat-1947	240	3	company	company	NOUN
easat-1947	240	4	was	be	AUX
easat-1947	240	5	involved	involve	VERB
easat-1947	240	6	in	in	ADP
easat-1947	240	7	https://bitcointreasuries.net/	https://bitcointreasuries.net/	PROPN
easat-1947	240	8	2016	2016	NUM
easat-1947	240	9	edelweiss	edelweiss	PROPN
easat-1947	240	10	applied	apply	VERB
easat-1947	240	11	science	science	NOUN
easat-1947	240	12	and	and	CCONJ
easat-1947	240	13	technology	technology	NOUN
easat-1947	240	14	issn	issn	PROPN
easat-1947	240	15	:	:	PUNCT
easat-1947	240	16	2576	2576	NUM
easat-1947	240	17	-	-	SYM
easat-1947	240	18	8484	8484	NUM
easat-1947	240	19	vol	vol	NOUN
easat-1947	240	20	.	.	PROPN
easat-1947	241	1	8	8	NUM
easat-1947	241	2	,	,	PUNCT
easat-1947	241	3	no	no	INTJ
easat-1947	241	4	.	.	NOUN
easat-1947	241	5	5	5	NUM
easat-1947	241	6	:	:	SYM
easat-1947	241	7	2007	2007	NUM
easat-1947	241	8	-	-	SYM
easat-1947	241	9	2037	2037	NUM
easat-1947	241	10	,	,	PUNCT
easat-1947	241	11	2024	2024	NUM
easat-1947	241	12	doi	doi	NOUN
easat-1947	241	13	:	:	PUNCT
easat-1947	242	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	242	2	©	©	ADP
easat-1947	242	3	2024	2024	NUM
easat-1947	242	4	by	by	ADP
easat-1947	242	5	the	the	DET
easat-1947	242	6	author	author	NOUN
easat-1947	242	7	;	;	PUNCT
easat-1947	242	8	licensee	licensee	NOUN
easat-1947	242	9	learning	learn	VERB
easat-1947	242	10	gate	gate	NOUN
easat-1947	242	11	cryptocurrency	cryptocurrency	NOUN
easat-1947	242	12	business	business	NOUN
easat-1947	242	13	in	in	ADP
easat-1947	242	14	fiscal	fiscal	ADJ
easat-1947	242	15	years	year	NOUN
easat-1947	242	16	2022	2022	NUM
easat-1947	242	17	and	and	CCONJ
easat-1947	242	18	2023	2023	NUM
easat-1947	242	19	or	or	CCONJ
easat-1947	242	20	stopped	stop	VERB
easat-1947	242	21	holding	hold	VERB
easat-1947	242	22	cryptocurrency	cryptocurrency	NOUN
easat-1947	242	23	before	before	ADP
easat-1947	242	24	fiscal	fiscal	ADJ
easat-1947	242	25	years	year	NOUN
easat-1947	242	26	2022	2022	NUM
easat-1947	242	27	and	and	CCONJ
easat-1947	242	28	2023	2023	NUM
easat-1947	242	29	,	,	PUNCT
easat-1947	242	30	we	we	PRON
easat-1947	242	31	used	use	VERB
easat-1947	242	32	the	the	DET
easat-1947	242	33	most	most	ADV
easat-1947	242	34	relevant	relevant	ADJ
easat-1947	242	35	quarterly	quarterly	ADJ
easat-1947	242	36	or	or	CCONJ
easat-1947	242	37	semi	semi	ADJ
easat-1947	242	38	-	-	ADJ
easat-1947	242	39	annual	annual	ADJ
easat-1947	242	40	financial	financial	ADJ
easat-1947	242	41	statements	statement	NOUN
easat-1947	242	42	that	that	PRON
easat-1947	242	43	included	include	VERB
easat-1947	242	44	cryptocurrency	cryptocurrency	NOUN
easat-1947	242	45	activity	activity	NOUN
easat-1947	242	46	.	.	PUNCT
easat-1947	243	1	the	the	DET
easat-1947	243	2	tesla	tesla	PROPN
easat-1947	243	3	company	company	NOUN
easat-1947	243	4	is	be	AUX
easat-1947	243	5	an	an	DET
easat-1947	243	6	automotive	automotive	ADJ
easat-1947	243	7	and	and	CCONJ
easat-1947	243	8	energy	energy	NOUN
easat-1947	243	9	company	company	NOUN
easat-1947	243	10	based	base	VERB
easat-1947	243	11	in	in	ADP
easat-1947	243	12	the	the	DET
easat-1947	243	13	united	united	PROPN
easat-1947	243	14	states	states	PROPN
easat-1947	243	15	.	.	PUNCT
easat-1947	244	1	founded	found	VERB
easat-1947	244	2	in	in	ADP
easat-1947	244	3	2003	2003	NUM
easat-1947	244	4	by	by	ADP
easat-1947	244	5	elon	elon	PROPN
easat-1947	244	6	musk	musk	PROPN
easat-1947	244	7	,	,	PUNCT
easat-1947	244	8	jb	jb	PROPN
easat-1947	244	9	straubel	straubel	PROPN
easat-1947	244	10	,	,	PUNCT
easat-1947	244	11	martin	martin	PROPN
easat-1947	244	12	eberhard	eberhard	PROPN
easat-1947	244	13	,	,	PUNCT
easat-1947	244	14	marc	marc	PROPN
easat-1947	244	15	tarpenning	tarpenne	VERB
easat-1947	244	16	,	,	PUNCT
easat-1947	244	17	and	and	CCONJ
easat-1947	244	18	ian	ian	PROPN
easat-1947	244	19	wright	wright	PROPN
easat-1947	244	20	,	,	PUNCT
easat-1947	244	21	tesla	tesla	PROPN
easat-1947	244	22	is	be	AUX
easat-1947	244	23	known	know	VERB
easat-1947	244	24	for	for	ADP
easat-1947	244	25	its	its	PRON
easat-1947	244	26	focus	focus	NOUN
easat-1947	244	27	on	on	ADP
easat-1947	244	28	developing	develop	VERB
easat-1947	244	29	electric	electric	ADJ
easat-1947	244	30	cars	car	NOUN
easat-1947	244	31	,	,	PUNCT
easat-1947	244	32	solar	solar	ADJ
easat-1947	244	33	panels	panel	NOUN
easat-1947	244	34	,	,	PUNCT
easat-1947	244	35	and	and	CCONJ
easat-1947	244	36	energy	energy	NOUN
easat-1947	244	37	storage	storage	NOUN
easat-1947	244	38	.	.	PUNCT
easat-1947	245	1	in	in	ADP
easat-1947	245	2	addition	addition	NOUN
easat-1947	245	3	,	,	PUNCT
easat-1947	245	4	the	the	DET
easat-1947	245	5	tesla	tesla	PROPN
easat-1947	245	6	company	company	NOUN
easat-1947	245	7	is	be	AUX
easat-1947	245	8	one	one	NUM
easat-1947	245	9	of	of	ADP
easat-1947	245	10	the	the	DET
easat-1947	245	11	companies	company	NOUN
easat-1947	245	12	that	that	PRON
easat-1947	245	13	has	have	AUX
easat-1947	245	14	adopted	adopt	VERB
easat-1947	245	15	cryptocurrency	cryptocurrency	NOUN
easat-1947	245	16	as	as	SCONJ
easat-1947	245	17	listed	list	VERB
easat-1947	245	18	in	in	ADP
easat-1947	245	19	the	the	DET
easat-1947	245	20	annual	annual	ADJ
easat-1947	245	21	financial	financial	ADJ
easat-1947	245	22	report	report	NOUN
easat-1947	245	23	of	of	ADP
easat-1947	245	24	the	the	DET
easat-1947	245	25	bitcointreasuries.net	bitcointreasuries.net	PROPN
easat-1947	245	26	website	website	NOUN
easat-1947	245	27	.	.	PUNCT
easat-1947	246	1	figure	figure	NOUN
easat-1947	246	2	1	1	NUM
easat-1947	246	3	.	.	PUNCT
easat-1947	246	4	financial	financial	ADJ
easat-1947	246	5	statement	statement	NOUN
easat-1947	246	6	tesla	tesla	PROPN
easat-1947	246	7	,	,	PUNCT
easat-1947	246	8	inc	inc	PROPN
easat-1947	246	9	.	.	PROPN
easat-1947	246	10	figure	figure	PROPN
easat-1947	246	11	1	1	NUM
easat-1947	246	12	illustrates	illustrate	VERB
easat-1947	246	13	that	that	SCONJ
easat-1947	246	14	the	the	DET
easat-1947	246	15	digital	digital	ADJ
easat-1947	246	16	assets	asset	NOUN
easat-1947	246	17	or	or	CCONJ
easat-1947	246	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	246	19	of	of	ADP
easat-1947	246	20	the	the	DET
easat-1947	246	21	tesla	tesla	PROPN
easat-1947	246	22	company	company	NOUN
easat-1947	246	23	have	have	AUX
easat-1947	246	24	been	be	AUX
easat-1947	246	25	recorded	record	VERB
easat-1947	246	26	separately	separately	ADV
easat-1947	246	27	in	in	ADP
easat-1947	246	28	its	its	PRON
easat-1947	246	29	balance	balance	NOUN
easat-1947	246	30	sheet	sheet	NOUN
easat-1947	246	31	,	,	PUNCT
easat-1947	246	32	explaining	explain	VERB
easat-1947	246	33	the	the	DET
easat-1947	246	34	difference	difference	NOUN
easat-1947	246	35	and	and	CCONJ
easat-1947	246	36	importance	importance	NOUN
easat-1947	246	37	of	of	ADP
easat-1947	246	38	separating	separate	VERB
easat-1947	246	39	the	the	DET
easat-1947	246	40	digital	digital	ADJ
easat-1947	246	41	assets	asset	NOUN
easat-1947	246	42	from	from	ADP
easat-1947	246	43	other	other	ADJ
easat-1947	246	44	intangible	intangible	ADJ
easat-1947	246	45	assets	asset	NOUN
easat-1947	246	46	.	.	PUNCT
easat-1947	247	1	by	by	ADP
easat-1947	247	2	identifying	identify	VERB
easat-1947	247	3	digital	digital	ADJ
easat-1947	247	4	assets	asset	NOUN
easat-1947	247	5	separately	separately	ADV
easat-1947	247	6	,	,	PUNCT
easat-1947	247	7	tesla	tesla	PROPN
easat-1947	247	8	recognises	recognise	VERB
easat-1947	247	9	the	the	DET
easat-1947	247	10	significant	significant	ADJ
easat-1947	247	11	role	role	NOUN
easat-1947	247	12	of	of	ADP
easat-1947	247	13	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	247	14	in	in	ADP
easat-1947	247	15	its	its	PRON
easat-1947	247	16	financial	financial	ADJ
easat-1947	247	17	portfolio	portfolio	NOUN
easat-1947	247	18	,	,	PUNCT
easat-1947	247	19	and	and	CCONJ
easat-1947	247	20	demonstrates	demonstrate	VERB
easat-1947	247	21	transparency	transparency	NOUN
easat-1947	247	22	in	in	ADP
easat-1947	247	23	their	their	PRON
easat-1947	247	24	financial	financial	ADJ
easat-1947	247	25	reporting	reporting	NOUN
easat-1947	247	26	.	.	PUNCT
easat-1947	248	1	this	this	DET
easat-1947	248	2	move	move	NOUN
easat-1947	248	3	provides	provide	VERB
easat-1947	248	4	a	a	DET
easat-1947	248	5	clear	clear	ADJ
easat-1947	248	6	illustration	illustration	NOUN
easat-1947	248	7	of	of	ADP
easat-1947	248	8	tesla	tesla	PROPN
easat-1947	248	9	's	's	PART
easat-1947	248	10	commitment	commitment	NOUN
easat-1947	248	11	to	to	ADP
easat-1947	248	12	a	a	DET
easat-1947	248	13	financial	financial	ADJ
easat-1947	248	14	strategy	strategy	NOUN
easat-1947	248	15	that	that	PRON
easat-1947	248	16	is	be	AUX
easat-1947	248	17	inclusive	inclusive	ADJ
easat-1947	248	18	and	and	CCONJ
easat-1947	248	19	responsive	responsive	ADJ
easat-1947	248	20	to	to	ADP
easat-1947	248	21	the	the	DET
easat-1947	248	22	evolution	evolution	NOUN
easat-1947	248	23	of	of	ADP
easat-1947	248	24	global	global	ADJ
easat-1947	248	25	financial	financial	ADJ
easat-1947	248	26	markets	market	NOUN
easat-1947	248	27	.	.	PUNCT
easat-1947	249	1	https://bitcointreasuries.net/	https://bitcointreasuries.net/	PROPN
easat-1947	249	2	2017	2017	NUM
easat-1947	249	3	edelweiss	edelweiss	PROPN
easat-1947	249	4	applied	apply	VERB
easat-1947	249	5	science	science	NOUN
easat-1947	249	6	and	and	CCONJ
easat-1947	249	7	technology	technology	NOUN
easat-1947	249	8	issn	issn	PROPN
easat-1947	249	9	:	:	PUNCT
easat-1947	249	10	2576	2576	NUM
easat-1947	249	11	-	-	SYM
easat-1947	249	12	8484	8484	NUM
easat-1947	249	13	vol	vol	NOUN
easat-1947	249	14	.	.	PROPN
easat-1947	250	1	8	8	NUM
easat-1947	250	2	,	,	PUNCT
easat-1947	250	3	no	no	INTJ
easat-1947	250	4	.	.	NOUN
easat-1947	250	5	5	5	NUM
easat-1947	250	6	:	:	SYM
easat-1947	250	7	2007	2007	NUM
easat-1947	250	8	-	-	SYM
easat-1947	250	9	2037	2037	NUM
easat-1947	250	10	,	,	PUNCT
easat-1947	250	11	2024	2024	NUM
easat-1947	250	12	doi	doi	NOUN
easat-1947	250	13	:	:	PUNCT
easat-1947	251	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	251	2	©	©	ADP
easat-1947	251	3	2024	2024	NUM
easat-1947	251	4	by	by	ADP
easat-1947	251	5	the	the	DET
easat-1947	251	6	author	author	NOUN
easat-1947	251	7	;	;	PUNCT
easat-1947	251	8	licensee	licensee	PROPN
easat-1947	251	9	learning	learn	VERB
easat-1947	251	10	gate	gate	NOUN
easat-1947	251	11	figure	figure	NOUN
easat-1947	251	12	2	2	NUM
easat-1947	251	13	.	.	PUNCT
easat-1947	251	14	financial	financial	ADJ
easat-1947	251	15	statement	statement	NOUN
easat-1947	251	16	tesla	tesla	PROPN
easat-1947	251	17	,	,	PUNCT
easat-1947	251	18	inc	inc	PROPN
easat-1947	251	19	.	.	PROPN
easat-1947	251	20	figure	figure	NOUN
easat-1947	251	21	2	2	NUM
easat-1947	251	22	illustrates	illustrate	VERB
easat-1947	251	23	that	that	SCONJ
easat-1947	251	24	in	in	ADP
easat-1947	251	25	tesla	tesla	PROPN
easat-1947	251	26	's	's	PART
easat-1947	251	27	corporate	corporate	ADJ
easat-1947	251	28	finance	finance	NOUN
easat-1947	251	29	cash	cash	NOUN
easat-1947	251	30	flows	flow	NOUN
easat-1947	251	31	,	,	PUNCT
easat-1947	251	32	proceeds	proceed	NOUN
easat-1947	251	33	(	(	PUNCT
easat-1947	251	34	losses	loss	NOUN
easat-1947	251	35	)	)	PUNCT
easat-1947	251	36	from	from	ADP
easat-1947	251	37	digital	digital	ADJ
easat-1947	251	38	assets	asset	NOUN
easat-1947	251	39	are	be	AUX
easat-1947	251	40	recorded	record	VERB
easat-1947	251	41	in	in	ADP
easat-1947	251	42	cash	cash	NOUN
easat-1947	251	43	flows	flow	NOUN
easat-1947	251	44	from	from	ADP
easat-1947	251	45	operating	operate	VERB
easat-1947	251	46	activities	activity	NOUN
easat-1947	251	47	,	,	PUNCT
easat-1947	251	48	while	while	SCONJ
easat-1947	251	49	purchases	purchase	NOUN
easat-1947	251	50	of	of	ADP
easat-1947	251	51	digital	digital	ADJ
easat-1947	251	52	assets	asset	NOUN
easat-1947	251	53	,	,	PUNCT
easat-1947	251	54	and	and	CCONJ
easat-1947	251	55	proceeds	proceed	NOUN
easat-1947	251	56	from	from	ADP
easat-1947	251	57	sales	sale	NOUN
easat-1947	251	58	of	of	ADP
easat-1947	251	59	digital	digital	ADJ
easat-1947	251	60	assets	asset	NOUN
easat-1947	251	61	are	be	AUX
easat-1947	251	62	separately	separately	ADV
easat-1947	251	63	recorded	record	VERB
easat-1947	251	64	,	,	PUNCT
easat-1947	251	65	and	and	CCONJ
easat-1947	251	66	this	this	PRON
easat-1947	251	67	is	be	AUX
easat-1947	251	68	distinguished	distinguish	VERB
easat-1947	251	69	from	from	ADP
easat-1947	251	70	purchases	purchase	NOUN
easat-1947	251	71	of	of	ADP
easat-1947	251	72	intangible	intangible	ADJ
easat-1947	251	73	assets	asset	NOUN
easat-1947	251	74	.	.	PUNCT
easat-1947	252	1	this	this	DET
easat-1947	252	2	move	move	NOUN
easat-1947	252	3	shows	show	VERB
easat-1947	252	4	recognition	recognition	NOUN
easat-1947	252	5	of	of	ADP
easat-1947	252	6	the	the	DET
easat-1947	252	7	unique	unique	ADJ
easat-1947	252	8	role	role	NOUN
easat-1947	252	9	and	and	CCONJ
easat-1947	252	10	importance	importance	NOUN
easat-1947	252	11	of	of	ADP
easat-1947	252	12	digital	digital	ADJ
easat-1947	252	13	assets	asset	NOUN
easat-1947	252	14	in	in	ADP
easat-1947	252	15	the	the	DET
easat-1947	252	16	company	company	NOUN
easat-1947	252	17	's	's	PART
easat-1947	252	18	financial	financial	ADJ
easat-1947	252	19	strategy	strategy	NOUN
easat-1947	252	20	,	,	PUNCT
easat-1947	252	21	and	and	CCONJ
easat-1947	252	22	indicates	indicate	VERB
easat-1947	252	23	transparency	transparency	NOUN
easat-1947	252	24	in	in	ADP
easat-1947	252	25	their	their	PRON
easat-1947	252	26	financial	financial	ADJ
easat-1947	252	27	reporting	reporting	NOUN
easat-1947	252	28	.	.	PUNCT
easat-1947	253	1	by	by	ADP
easat-1947	253	2	separating	separate	VERB
easat-1947	253	3	these	these	DET
easat-1947	253	4	items	item	NOUN
easat-1947	253	5	in	in	ADP
easat-1947	253	6	the	the	DET
easat-1947	253	7	financial	financial	ADJ
easat-1947	253	8	cash	cash	NOUN
easat-1947	253	9	flows	flow	NOUN
easat-1947	253	10	,	,	PUNCT
easat-1947	253	11	tesla	tesla	PROPN
easat-1947	253	12	provides	provide	VERB
easat-1947	253	13	a	a	DET
easat-1947	253	14	clear	clear	ADJ
easat-1947	253	15	picture	picture	NOUN
easat-1947	253	16	of	of	ADP
easat-1947	253	17	their	their	PRON
easat-1947	253	18	financial	financial	ADJ
easat-1947	253	19	management	management	NOUN
easat-1947	253	20	,	,	PUNCT
easat-1947	253	21	including	include	VERB
easat-1947	253	22	the	the	DET
easat-1947	253	23	evaluation	evaluation	NOUN
easat-1947	253	24	and	and	CCONJ
easat-1947	253	25	reporting	reporting	NOUN
easat-1947	253	26	of	of	ADP
easat-1947	253	27	digital	digital	ADJ
easat-1947	253	28	asset	asset	NOUN
easat-1947	253	29	performance	performance	NOUN
easat-1947	253	30	separately	separately	ADV
easat-1947	253	31	from	from	ADP
easat-1947	253	32	other	other	ADJ
easat-1947	253	33	intangible	intangible	ADJ
easat-1947	253	34	assets	asset	NOUN
easat-1947	253	35	.	.	PUNCT
easat-1947	254	1	2018	2018	NUM
easat-1947	254	2	edelweiss	edelweiss	PROPN
easat-1947	254	3	applied	apply	VERB
easat-1947	254	4	science	science	NOUN
easat-1947	254	5	and	and	CCONJ
easat-1947	254	6	technology	technology	NOUN
easat-1947	254	7	issn	issn	PROPN
easat-1947	254	8	:	:	PUNCT
easat-1947	254	9	2576	2576	NUM
easat-1947	254	10	-	-	SYM
easat-1947	254	11	8484	8484	NUM
easat-1947	254	12	vol	vol	NOUN
easat-1947	254	13	.	.	PROPN
easat-1947	254	14	8	8	NUM
easat-1947	254	15	,	,	PUNCT
easat-1947	254	16	no	no	INTJ
easat-1947	254	17	.	.	NOUN
easat-1947	254	18	5	5	NUM
easat-1947	254	19	:	:	SYM
easat-1947	254	20	2007	2007	NUM
easat-1947	254	21	-	-	SYM
easat-1947	254	22	2037	2037	NUM
easat-1947	254	23	,	,	PUNCT
easat-1947	254	24	2024	2024	NUM
easat-1947	254	25	doi	doi	NOUN
easat-1947	254	26	:	:	PUNCT
easat-1947	254	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	254	28	©	©	ADP
easat-1947	254	29	2024	2024	NUM
easat-1947	254	30	by	by	ADP
easat-1947	254	31	the	the	DET
easat-1947	254	32	author	author	NOUN
easat-1947	254	33	;	;	PUNCT
easat-1947	254	34	licensee	licensee	PROPN
easat-1947	254	35	learning	learn	VERB
easat-1947	254	36	gate	gate	PROPN
easat-1947	254	37	figure	figure	NOUN
easat-1947	254	38	3	3	NUM
easat-1947	254	39	.	.	PUNCT
easat-1947	254	40	financial	financial	ADJ
easat-1947	254	41	statement	statement	NOUN
easat-1947	254	42	microstrategy	microstrategy	NOUN
easat-1947	254	43	incoporated	incoporate	VERB
easat-1947	254	44	in	in	ADP
easat-1947	254	45	figure	figure	NOUN
easat-1947	254	46	3	3	NUM
easat-1947	254	47	,	,	PUNCT
easat-1947	254	48	microstrategy	microstrategy	NOUN
easat-1947	254	49	incorporated	incorporate	VERB
easat-1947	254	50	shows	show	VERB
easat-1947	254	51	that	that	SCONJ
easat-1947	254	52	digital	digital	ADJ
easat-1947	254	53	asset	asset	NOUN
easat-1947	254	54	impairment	impairment	NOUN
easat-1947	254	55	losses	loss	NOUN
easat-1947	254	56	are	be	AUX
easat-1947	254	57	recorded	record	VERB
easat-1947	254	58	as	as	ADP
easat-1947	254	59	part	part	NOUN
easat-1947	254	60	of	of	ADP
easat-1947	254	61	operating	operating	NOUN
easat-1947	254	62	expenses	expense	NOUN
easat-1947	254	63	.	.	PUNCT
easat-1947	255	1	this	this	DET
easat-1947	255	2	measure	measure	NOUN
easat-1947	255	3	demonstrates	demonstrate	VERB
easat-1947	255	4	the	the	DET
easat-1947	255	5	direct	direct	ADJ
easat-1947	255	6	impact	impact	NOUN
easat-1947	255	7	of	of	ADP
easat-1947	255	8	the	the	DET
easat-1947	255	9	impairment	impairment	NOUN
easat-1947	255	10	of	of	ADP
easat-1947	255	11	digital	digital	ADJ
easat-1947	255	12	assets	asset	NOUN
easat-1947	255	13	on	on	ADP
easat-1947	255	14	the	the	DET
easat-1947	255	15	company	company	NOUN
easat-1947	255	16	's	's	PART
easat-1947	255	17	operations	operation	NOUN
easat-1947	255	18	.	.	PUNCT
easat-1947	256	1	by	by	ADP
easat-1947	256	2	recording	record	VERB
easat-1947	256	3	these	these	DET
easat-1947	256	4	impairment	impairment	ADJ
easat-1947	256	5	losses	loss	NOUN
easat-1947	256	6	as	as	ADP
easat-1947	256	7	part	part	NOUN
easat-1947	256	8	of	of	ADP
easat-1947	256	9	operating	operating	NOUN
easat-1947	256	10	expenses	expense	NOUN
easat-1947	256	11	,	,	PUNCT
easat-1947	256	12	the	the	DET
easat-1947	256	13	company	company	NOUN
easat-1947	256	14	demonstrates	demonstrate	VERB
easat-1947	256	15	transparency	transparency	NOUN
easat-1947	256	16	in	in	ADP
easat-1947	256	17	its	its	PRON
easat-1947	256	18	financial	financial	ADJ
easat-1947	256	19	reporting	reporting	NOUN
easat-1947	256	20	and	and	CCONJ
easat-1947	256	21	shows	show	VERB
easat-1947	256	22	the	the	DET
easat-1947	256	23	direct	direct	ADJ
easat-1947	256	24	effect	effect	NOUN
easat-1947	256	25	of	of	ADP
easat-1947	256	26	fluctuations	fluctuation	NOUN
easat-1947	256	27	in	in	ADP
easat-1947	256	28	the	the	DET
easat-1947	256	29	value	value	NOUN
easat-1947	256	30	of	of	ADP
easat-1947	256	31	digital	digital	ADJ
easat-1947	256	32	assets	asset	NOUN
easat-1947	256	33	on	on	ADP
easat-1947	256	34	their	their	PRON
easat-1947	256	35	operational	operational	ADJ
easat-1947	256	36	performance	performance	NOUN
easat-1947	256	37	.	.	PUNCT
easat-1947	257	1	2019	2019	NUM
easat-1947	257	2	edelweiss	edelweiss	PROPN
easat-1947	257	3	applied	apply	VERB
easat-1947	257	4	science	science	NOUN
easat-1947	257	5	and	and	CCONJ
easat-1947	257	6	technology	technology	NOUN
easat-1947	257	7	issn	issn	PROPN
easat-1947	257	8	:	:	PUNCT
easat-1947	257	9	2576	2576	NUM
easat-1947	257	10	-	-	SYM
easat-1947	257	11	8484	8484	NUM
easat-1947	257	12	vol	vol	NOUN
easat-1947	257	13	.	.	PROPN
easat-1947	257	14	8	8	NUM
easat-1947	257	15	,	,	PUNCT
easat-1947	257	16	no	no	INTJ
easat-1947	257	17	.	.	NOUN
easat-1947	257	18	5	5	NUM
easat-1947	257	19	:	:	SYM
easat-1947	257	20	2007	2007	NUM
easat-1947	257	21	-	-	SYM
easat-1947	257	22	2037	2037	NUM
easat-1947	257	23	,	,	PUNCT
easat-1947	257	24	2024	2024	NUM
easat-1947	257	25	doi	doi	NOUN
easat-1947	257	26	:	:	PUNCT
easat-1947	257	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	257	28	©	©	ADP
easat-1947	257	29	2024	2024	NUM
easat-1947	257	30	by	by	ADP
easat-1947	257	31	the	the	DET
easat-1947	257	32	author	author	NOUN
easat-1947	257	33	;	;	PUNCT
easat-1947	257	34	licensee	licensee	PROPN
easat-1947	257	35	learning	learn	VERB
easat-1947	257	36	gate	gate	NOUN
easat-1947	257	37	figure	figure	NOUN
easat-1947	257	38	4	4	NUM
easat-1947	257	39	.	.	PUNCT
easat-1947	257	40	financial	financial	ADJ
easat-1947	257	41	statement	statement	NOUN
easat-1947	257	42	microstrategy	microstrategy	NOUN
easat-1947	257	43	incorporated	incorporate	VERB
easat-1947	257	44	figure	figure	NOUN
easat-1947	257	45	4	4	NUM
easat-1947	257	46	shows	show	VERB
easat-1947	257	47	that	that	SCONJ
easat-1947	257	48	digital	digital	ADJ
easat-1947	257	49	assets	asset	NOUN
easat-1947	257	50	or	or	CCONJ
easat-1947	257	51	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	257	52	in	in	ADP
easat-1947	257	53	microstrategy	microstrategy	NOUN
easat-1947	257	54	incorporated	incorporate	VERB
easat-1947	257	55	companies	company	NOUN
easat-1947	257	56	have	have	AUX
easat-1947	257	57	been	be	AUX
easat-1947	257	58	recorded	record	VERB
easat-1947	257	59	in	in	ADP
easat-1947	257	60	their	their	PRON
easat-1947	257	61	balance	balance	NOUN
easat-1947	257	62	sheets	sheet	NOUN
easat-1947	257	63	,	,	PUNCT
easat-1947	257	64	explaining	explain	VERB
easat-1947	257	65	that	that	SCONJ
easat-1947	257	66	digital	digital	ADJ
easat-1947	257	67	assets	asset	NOUN
easat-1947	257	68	are	be	AUX
easat-1947	257	69	included	include	VERB
easat-1947	257	70	in	in	ADP
easat-1947	257	71	intangible	intangible	ADJ
easat-1947	257	72	assets	asset	NOUN
easat-1947	257	73	.	.	PUNCT
easat-1947	258	1	digital	digital	ADJ
easat-1947	258	2	assets	asset	NOUN
easat-1947	258	3	or	or	CCONJ
easat-1947	258	4	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	258	5	in	in	ADP
easat-1947	258	6	microstrategy	microstrategy	NOUN
easat-1947	258	7	incorporated	incorporate	VERB
easat-1947	258	8	companies	company	NOUN
easat-1947	258	9	have	have	AUX
easat-1947	258	10	been	be	AUX
easat-1947	258	11	recorded	record	VERB
easat-1947	258	12	in	in	ADP
easat-1947	258	13	their	their	PRON
easat-1947	258	14	balance	balance	NOUN
easat-1947	258	15	sheets	sheet	NOUN
easat-1947	258	16	,	,	PUNCT
easat-1947	258	17	taking	take	VERB
easat-1947	258	18	into	into	ADP
easat-1947	258	19	account	account	NOUN
easat-1947	258	20	that	that	SCONJ
easat-1947	258	21	digital	digital	ADJ
easat-1947	258	22	assets	asset	NOUN
easat-1947	258	23	fall	fall	VERB
easat-1947	258	24	under	under	ADP
easat-1947	258	25	the	the	DET
easat-1947	258	26	category	category	NOUN
easat-1947	258	27	of	of	ADP
easat-1947	258	28	intangible	intangible	ADJ
easat-1947	258	29	assets	asset	NOUN
easat-1947	258	30	.	.	PUNCT
easat-1947	259	1	this	this	DET
easat-1947	259	2	move	move	NOUN
easat-1947	259	3	confirms	confirm	VERB
easat-1947	259	4	that	that	SCONJ
easat-1947	259	5	microstrategy	microstrategy	NOUN
easat-1947	259	6	recognises	recognise	VERB
easat-1947	259	7	the	the	DET
easat-1947	259	8	value	value	NOUN
easat-1947	259	9	and	and	CCONJ
easat-1947	259	10	important	important	ADJ
easat-1947	259	11	role	role	NOUN
easat-1947	259	12	of	of	ADP
easat-1947	259	13	digital	digital	ADJ
easat-1947	259	14	assets	asset	NOUN
easat-1947	259	15	in	in	ADP
easat-1947	259	16	their	their	PRON
easat-1947	259	17	financial	financial	ADJ
easat-1947	259	18	portfolio	portfolio	NOUN
easat-1947	259	19	,	,	PUNCT
easat-1947	259	20	as	as	ADV
easat-1947	259	21	well	well	ADV
easat-1947	259	22	as	as	ADP
easat-1947	259	23	acknowledging	acknowledge	VERB
easat-1947	259	24	the	the	DET
easat-1947	259	25	unique	unique	ADJ
easat-1947	259	26	and	and	CCONJ
easat-1947	259	27	intangible	intangible	ADJ
easat-1947	259	28	nature	nature	NOUN
easat-1947	259	29	of	of	ADP
easat-1947	259	30	such	such	ADJ
easat-1947	259	31	assets	asset	NOUN
easat-1947	259	32	in	in	ADP
easat-1947	259	33	an	an	DET
easat-1947	259	34	accounting	accounting	NOUN
easat-1947	259	35	context	context	NOUN
easat-1947	259	36	.	.	PUNCT
easat-1947	260	1	by	by	ADP
easat-1947	260	2	including	include	VERB
easat-1947	260	3	digital	digital	ADJ
easat-1947	260	4	assets	asset	NOUN
easat-1947	260	5	in	in	ADP
easat-1947	260	6	the	the	DET
easat-1947	260	7	balance	balance	NOUN
easat-1947	260	8	sheet	sheet	NOUN
easat-1947	260	9	,	,	PUNCT
easat-1947	260	10	microstrategy	microstrategy	NOUN
easat-1947	260	11	provides	provide	VERB
easat-1947	260	12	a	a	DET
easat-1947	260	13	clear	clear	ADJ
easat-1947	260	14	picture	picture	NOUN
easat-1947	260	15	of	of	ADP
easat-1947	260	16	their	their	PRON
easat-1947	260	17	commitment	commitment	NOUN
easat-1947	260	18	to	to	ADP
easat-1947	260	19	blockchain	blockchain	PROPN
easat-1947	260	20	technology	technology	PROPN
easat-1947	260	21	and	and	CCONJ
easat-1947	260	22	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	260	23	as	as	ADP
easat-1947	260	24	an	an	DET
easat-1947	260	25	important	important	ADJ
easat-1947	260	26	part	part	NOUN
easat-1947	260	27	of	of	ADP
easat-1947	260	28	their	their	PRON
easat-1947	260	29	financial	financial	ADJ
easat-1947	260	30	strategy	strategy	NOUN
easat-1947	260	31	.	.	PUNCT
easat-1947	261	1	figure	figure	NOUN
easat-1947	261	2	5	5	NUM
easat-1947	261	3	shows	show	VERB
easat-1947	261	4	that	that	SCONJ
easat-1947	261	5	microstrategy	microstrategy	NOUN
easat-1947	261	6	has	have	AUX
easat-1947	261	7	purchased	purchase	VERB
easat-1947	261	8	bitcoin	bitcoin	NOUN
easat-1947	261	9	either	either	CCONJ
easat-1947	261	10	directly	directly	ADV
easat-1947	261	11	or	or	CCONJ
easat-1947	261	12	indirectly	indirectly	ADV
easat-1947	261	13	through	through	ADP
easat-1947	261	14	its	its	PRON
easat-1947	261	15	wholly	wholly	ADV
easat-1947	261	16	-	-	PUNCT
easat-1947	261	17	owned	own	VERB
easat-1947	261	18	subsidiary	subsidiary	NOUN
easat-1947	261	19	microstrategy	microstrategy	NOUN
easat-1947	261	20	.	.	PUNCT
easat-1947	262	1	in	in	ADP
easat-1947	262	2	the	the	DET
easat-1947	262	3	fourth	fourth	ADJ
easat-1947	262	4	quarter	quarter	NOUN
easat-1947	262	5	of	of	ADP
easat-1947	262	6	2022	2022	NUM
easat-1947	262	7	,	,	PUNCT
easat-1947	262	8	microstrategy	microstrategy	NOUN
easat-1947	262	9	sold	sell	VERB
easat-1947	262	10	approximately	approximately	ADV
easat-1947	262	11	704	704	NUM
easat-1947	262	12	bitcoins	bitcoin	NOUN
easat-1947	262	13	at	at	ADP
easat-1947	262	14	an	an	DET
easat-1947	262	15	original	original	ADJ
easat-1947	262	16	cost	cost	NOUN
easat-1947	262	17	basis	basis	NOUN
easat-1947	262	18	of	of	ADP
easat-1947	262	19	$	$	SYM
easat-1947	262	20	46.3	46.3	NUM
easat-1947	262	21	million	million	NUM
easat-1947	262	22	and	and	CCONJ
easat-1947	262	23	cumulative	cumulative	ADJ
easat-1947	262	24	digital	digital	ADJ
easat-1947	262	25	asset	asset	NOUN
easat-1947	262	26	impairment	impairment	NOUN
easat-1947	262	27	losses	loss	NOUN
easat-1947	262	28	of	of	ADP
easat-1947	262	29	$	$	SYM
easat-1947	262	30	35.4	35.4	NUM
easat-1947	262	31	million	million	NUM
easat-1947	262	32	,	,	PUNCT
easat-1947	262	33	resulting	result	VERB
easat-1947	262	34	in	in	ADP
easat-1947	262	35	a	a	DET
easat-1947	262	36	carrying	carry	VERB
easat-1947	262	37	value	value	NOUN
easat-1947	262	38	of	of	ADP
easat-1947	262	39	$	$	SYM
easat-1947	262	40	10.9	10.9	NUM
easat-1947	262	41	million	million	NUM
easat-1947	262	42	at	at	ADP
easat-1947	262	43	the	the	DET
easat-1947	262	44	time	time	NOUN
easat-1947	262	45	of	of	ADP
easat-1947	262	46	sale	sale	NOUN
easat-1947	262	47	.	.	PUNCT
easat-1947	263	1	the	the	DET
easat-1947	263	2	approximately	approximately	ADV
easat-1947	263	3	704	704	NUM
easat-1947	263	4	bitcoins	bitcoin	NOUN
easat-1947	263	5	were	be	AUX
easat-1947	263	6	sold	sell	VERB
easat-1947	263	7	for	for	ADP
easat-1947	263	8	cash	cash	NOUN
easat-1947	263	9	proceeds	proceed	NOUN
easat-1947	263	10	of	of	ADP
easat-1947	263	11	$	$	SYM
easat-1947	263	12	11.8	11.8	NUM
easat-1947	263	13	million	million	NUM
easat-1947	263	14	,	,	PUNCT
easat-1947	263	15	net	net	NOUN
easat-1947	263	16	of	of	ADP
easat-1947	263	17	fees	fee	NOUN
easat-1947	263	18	and	and	CCONJ
easat-1947	263	19	expenses	expense	NOUN
easat-1947	263	20	,	,	PUNCT
easat-1947	263	21	resulting	result	VERB
easat-1947	263	22	in	in	ADP
easat-1947	263	23	a	a	DET
easat-1947	263	24	gain	gain	NOUN
easat-1947	263	25	on	on	ADP
easat-1947	263	26	sale	sale	NOUN
easat-1947	263	27	of	of	ADP
easat-1947	263	28	$	$	SYM
easat-1947	263	29	509	509	NUM
easat-1947	263	30	million	million	NUM
easat-1947	263	31	.	.	PUNCT
easat-1947	264	1	2020	2020	NUM
easat-1947	264	2	edelweiss	edelweiss	PROPN
easat-1947	264	3	applied	apply	VERB
easat-1947	264	4	science	science	NOUN
easat-1947	264	5	and	and	CCONJ
easat-1947	264	6	technology	technology	NOUN
easat-1947	264	7	issn	issn	PROPN
easat-1947	264	8	:	:	PUNCT
easat-1947	264	9	2576	2576	NUM
easat-1947	264	10	-	-	SYM
easat-1947	264	11	8484	8484	NUM
easat-1947	264	12	vol	vol	NOUN
easat-1947	264	13	.	.	PROPN
easat-1947	264	14	8	8	NUM
easat-1947	264	15	,	,	PUNCT
easat-1947	264	16	no	no	INTJ
easat-1947	264	17	.	.	NOUN
easat-1947	264	18	5	5	NUM
easat-1947	264	19	:	:	SYM
easat-1947	264	20	2007	2007	NUM
easat-1947	264	21	-	-	SYM
easat-1947	264	22	2037	2037	NUM
easat-1947	264	23	,	,	PUNCT
easat-1947	264	24	2024	2024	NUM
easat-1947	264	25	doi	doi	NOUN
easat-1947	264	26	:	:	PUNCT
easat-1947	264	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	264	28	©	©	ADP
easat-1947	264	29	2024	2024	NUM
easat-1947	264	30	by	by	ADP
easat-1947	264	31	the	the	DET
easat-1947	264	32	author	author	NOUN
easat-1947	264	33	;	;	PUNCT
easat-1947	264	34	licensee	licensee	PROPN
easat-1947	264	35	learning	learn	VERB
easat-1947	264	36	gate	gate	PROPN
easat-1947	264	37	figure	figure	NOUN
easat-1947	264	38	5	5	NUM
easat-1947	264	39	.	.	PUNCT
easat-1947	265	1	financial	financial	ADJ
easat-1947	265	2	statement	statement	NOUN
easat-1947	265	3	microstrategy	microstrategy	NOUN
easat-1947	265	4	incorporated	incorporate	VERB
easat-1947	265	5	a.	a.	NOUN
easat-1947	265	6	in	in	ADP
easat-1947	265	7	the	the	DET
easat-1947	265	8	first	first	ADJ
easat-1947	265	9	quarter	quarter	NOUN
easat-1947	265	10	of	of	ADP
easat-1947	265	11	2022	2022	NUM
easat-1947	265	12	,	,	PUNCT
easat-1947	265	13	microstrategy	microstrategy	NOUN
easat-1947	265	14	purchased	purchase	VERB
easat-1947	265	15	bitcoin	bitcoin	NOUN
easat-1947	265	16	using	use	VERB
easat-1947	265	17	$	$	SYM
easat-1947	265	18	190.5	190.5	NUM
easat-1947	265	19	million	million	NUM
easat-1947	265	20	of	of	ADP
easat-1947	265	21	the	the	DET
easat-1947	265	22	net	net	ADJ
easat-1947	265	23	proceeds	proceed	NOUN
easat-1947	265	24	from	from	ADP
easat-1947	265	25	the	the	DET
easat-1947	265	26	issuance	issuance	NOUN
easat-1947	265	27	of	of	ADP
easat-1947	265	28	the	the	DET
easat-1947	265	29	2025	2025	NUM
easat-1947	265	30	secured	secure	VERB
easat-1947	265	31	loan	loan	NOUN
easat-1947	265	32	and	and	CCONJ
easat-1947	265	33	excess	excess	ADJ
easat-1947	265	34	cash	cash	NOUN
easat-1947	265	35	.	.	PUNCT
easat-1947	266	1	b.	b.	PROPN
easat-1947	267	1	in	in	ADP
easat-1947	267	2	the	the	DET
easat-1947	267	3	second	second	ADJ
easat-1947	267	4	quarter	quarter	NOUN
easat-1947	267	5	of	of	ADP
easat-1947	267	6	2022	2022	NUM
easat-1947	267	7	,	,	PUNCT
easat-1947	267	8	microstrategy	microstrategy	NOUN
easat-1947	267	9	purchased	purchase	VERB
easat-1947	267	10	bitcoin	bitcoin	NOUN
easat-1947	267	11	using	use	VERB
easat-1947	267	12	excess	excess	ADJ
easat-1947	267	13	cash	cash	NOUN
easat-1947	267	14	.	.	PUNCT
easat-1947	268	1	c.	c.	NOUN
easat-1947	268	2	in	in	ADP
easat-1947	268	3	the	the	DET
easat-1947	268	4	third	third	ADJ
easat-1947	268	5	quarter	quarter	NOUN
easat-1947	268	6	of	of	ADP
easat-1947	268	7	2022	2022	NUM
easat-1947	268	8	,	,	PUNCT
easat-1947	268	9	microstrategy	microstrategy	NOUN
easat-1947	268	10	purchased	purchase	VERB
easat-1947	268	11	bitcoin	bitcoin	NOUN
easat-1947	268	12	using	use	VERB
easat-1947	268	13	excess	excess	ADJ
easat-1947	268	14	cash	cash	NOUN
easat-1947	268	15	.	.	PUNCT
easat-1947	269	1	d.	d.	PROPN
easat-1947	269	2	in	in	ADP
easat-1947	269	3	the	the	DET
easat-1947	269	4	fourth	fourth	ADJ
easat-1947	269	5	quarter	quarter	NOUN
easat-1947	269	6	of	of	ADP
easat-1947	269	7	2022	2022	NUM
easat-1947	269	8	,	,	PUNCT
easat-1947	269	9	microstrategy	microstrategy	NOUN
easat-1947	269	10	purchased	purchase	VERB
easat-1947	269	11	bitcoin	bitcoin	NOUN
easat-1947	269	12	using	use	VERB
easat-1947	269	13	$	$	SYM
easat-1947	269	14	44.6	44.6	NUM
easat-1947	269	15	million	million	NUM
easat-1947	269	16	of	of	ADP
easat-1947	269	17	the	the	DET
easat-1947	269	18	net	net	ADJ
easat-1947	269	19	proceeds	proceed	NOUN
easat-1947	269	20	from	from	ADP
easat-1947	269	21	the	the	DET
easat-1947	269	22	sale	sale	NOUN
easat-1947	269	23	of	of	ADP
easat-1947	269	24	class	class	NOUN
easat-1947	269	25	a	a	DET
easat-1947	269	26	common	common	ADJ
easat-1947	269	27	stock	stock	NOUN
easat-1947	269	28	below	below	ADP
easat-1947	269	29	its	its	PRON
easat-1947	269	30	market	market	NOUN
easat-1947	269	31	offering	offering	NOUN
easat-1947	269	32	of	of	ADP
easat-1947	269	33	$	$	SYM
easat-1947	269	34	11.8	11.8	NUM
easat-1947	269	35	million	million	NUM
easat-1947	269	36	of	of	ADP
easat-1947	269	37	the	the	DET
easat-1947	269	38	proceeds	proceed	NOUN
easat-1947	269	39	from	from	ADP
easat-1947	269	40	the	the	DET
easat-1947	269	41	sale	sale	NOUN
easat-1947	269	42	of	of	ADP
easat-1947	269	43	bitcoin	bitcoin	NOUN
easat-1947	269	44	.	.	PUNCT
easat-1947	270	1	e.	e.	PROPN
easat-1947	270	2	in	in	ADP
easat-1947	270	3	the	the	DET
easat-1947	270	4	first	first	ADJ
easat-1947	270	5	quarter	quarter	NOUN
easat-1947	270	6	of	of	ADP
easat-1947	270	7	2023	2023	NUM
easat-1947	270	8	,	,	PUNCT
easat-1947	270	9	microstrategy	microstrategy	NOUN
easat-1947	270	10	purchased	purchase	VERB
easat-1947	270	11	bitcoin	bitcoin	NOUN
easat-1947	270	12	using	use	VERB
easat-1947	270	13	$	$	SYM
easat-1947	270	14	179.3	179.3	NUM
easat-1947	270	15	million	million	NUM
easat-1947	270	16	of	of	ADP
easat-1947	270	17	the	the	DET
easat-1947	270	18	net	net	ADJ
easat-1947	270	19	proceeds	proceed	NOUN
easat-1947	270	20	from	from	ADP
easat-1947	270	21	the	the	DET
easat-1947	270	22	sale	sale	NOUN
easat-1947	270	23	of	of	ADP
easat-1947	270	24	class	class	NOUN
easat-1947	270	25	a	a	DET
easat-1947	270	26	common	common	ADJ
easat-1947	270	27	stock	stock	NOUN
easat-1947	270	28	under	under	ADP
easat-1947	270	29	its	its	PRON
easat-1947	270	30	market	market	NOUN
easat-1947	270	31	offering	offer	VERB
easat-1947	270	32	programme	programme	NOUN
easat-1947	270	33	.	.	PUNCT
easat-1947	271	1	f.	f.	PROPN
easat-1947	271	2	in	in	ADP
easat-1947	271	3	the	the	DET
easat-1947	271	4	second	second	ADJ
easat-1947	271	5	quarter	quarter	NOUN
easat-1947	271	6	of	of	ADP
easat-1947	271	7	2023	2023	NUM
easat-1947	271	8	,	,	PUNCT
easat-1947	271	9	microstrategy	microstrategy	NOUN
easat-1947	271	10	purchased	purchase	VERB
easat-1947	271	11	bitcoin	bitcoin	NOUN
easat-1947	271	12	using	use	VERB
easat-1947	271	13	$	$	SYM
easat-1947	271	14	336.9	336.9	NUM
easat-1947	271	15	million	million	NUM
easat-1947	271	16	of	of	ADP
easat-1947	271	17	the	the	DET
easat-1947	271	18	net	net	ADJ
easat-1947	271	19	proceeds	proceed	NOUN
easat-1947	271	20	from	from	ADP
easat-1947	271	21	the	the	DET
easat-1947	271	22	sale	sale	NOUN
easat-1947	271	23	of	of	ADP
easat-1947	271	24	class	class	NOUN
easat-1947	271	25	a	a	DET
easat-1947	271	26	common	common	ADJ
easat-1947	271	27	stock	stock	NOUN
easat-1947	271	28	under	under	ADP
easat-1947	271	29	its	its	PRON
easat-1947	271	30	market	market	NOUN
easat-1947	271	31	offering	offer	VERB
easat-1947	271	32	programme	programme	NOUN
easat-1947	271	33	,	,	PUNCT
easat-1947	271	34	and	and	CCONJ
easat-1947	271	35	excess	excess	ADJ
easat-1947	271	36	cash	cash	NOUN
easat-1947	271	37	.	.	PUNCT
easat-1947	272	1	excess	excess	ADJ
easat-1947	272	2	cash	cash	NOUN
easat-1947	272	3	refers	refer	VERB
easat-1947	272	4	to	to	ADP
easat-1947	272	5	cash	cash	NOUN
easat-1947	272	6	in	in	ADP
easat-1947	272	7	excess	excess	NOUN
easat-1947	272	8	of	of	ADP
easat-1947	272	9	the	the	DET
easat-1947	272	10	minimum	minimum	ADJ
easat-1947	272	11	cash	cash	NOUN
easat-1947	272	12	assets	asset	NOUN
easat-1947	272	13	that	that	PRON
easat-1947	272	14	microstrategy	microstrategy	NOUN
easat-1947	272	15	is	be	AUX
easat-1947	272	16	required	require	VERB
easat-1947	272	17	to	to	PART
easat-1947	272	18	hold	hold	VERB
easat-1947	272	19	under	under	ADP
easat-1947	272	20	its	its	PRON
easat-1947	272	21	cash	cash	NOUN
easat-1947	272	22	reserves	reserve	NOUN
easat-1947	272	23	policy	policy	NOUN
easat-1947	272	24	,	,	PUNCT
easat-1947	272	25	which	which	PRON
easat-1947	272	26	may	may	AUX
easat-1947	272	27	include	include	VERB
easat-1947	272	28	cash	cash	NOUN
easat-1947	272	29	generated	generate	VERB
easat-1947	272	30	from	from	ADP
easat-1947	272	31	operating	operate	VERB
easat-1947	272	32	activities	activity	NOUN
easat-1947	272	33	and	and	CCONJ
easat-1947	272	34	cash	cash	NOUN
easat-1947	272	35	from	from	ADP
easat-1947	272	36	the	the	DET
easat-1947	272	37	proceeds	proceed	NOUN
easat-1947	272	38	of	of	ADP
easat-1947	272	39	financing	financing	NOUN
easat-1947	272	40	activities	activity	NOUN
easat-1947	272	41	.	.	PUNCT
easat-1947	273	1	cash	cash	NOUN
easat-1947	273	2	assets	asset	NOUN
easat-1947	273	3	refer	refer	VERB
easat-1947	273	4	to	to	ADP
easat-1947	273	5	cash	cash	NOUN
easat-1947	273	6	and	and	CCONJ
easat-1947	273	7	cash	cash	NOUN
easat-1947	273	8	equivalents	equivalent	NOUN
easat-1947	273	9	and	and	CCONJ
easat-1947	273	10	shortterm	shortterm	PROPN
easat-1947	273	11	investments	investment	NOUN
easat-1947	273	12	.	.	PUNCT
easat-1947	274	1	2021	2021	NUM
easat-1947	274	2	edelweiss	edelweiss	PROPN
easat-1947	274	3	applied	apply	VERB
easat-1947	274	4	science	science	NOUN
easat-1947	274	5	and	and	CCONJ
easat-1947	274	6	technology	technology	NOUN
easat-1947	274	7	issn	issn	PROPN
easat-1947	274	8	:	:	PUNCT
easat-1947	274	9	2576	2576	NUM
easat-1947	274	10	-	-	SYM
easat-1947	274	11	8484	8484	NUM
easat-1947	274	12	vol	vol	NOUN
easat-1947	274	13	.	.	PROPN
easat-1947	274	14	8	8	NUM
easat-1947	274	15	,	,	PUNCT
easat-1947	274	16	no	no	INTJ
easat-1947	274	17	.	.	NOUN
easat-1947	274	18	5	5	NUM
easat-1947	274	19	:	:	SYM
easat-1947	274	20	2007	2007	NUM
easat-1947	274	21	-	-	SYM
easat-1947	274	22	2037	2037	NUM
easat-1947	274	23	,	,	PUNCT
easat-1947	274	24	2024	2024	NUM
easat-1947	274	25	doi	doi	NOUN
easat-1947	274	26	:	:	PUNCT
easat-1947	274	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	274	28	©	©	ADP
easat-1947	274	29	2024	2024	NUM
easat-1947	274	30	by	by	ADP
easat-1947	274	31	the	the	DET
easat-1947	274	32	author	author	NOUN
easat-1947	274	33	;	;	PUNCT
easat-1947	274	34	licensee	licensee	PROPN
easat-1947	274	35	learning	learn	VERB
easat-1947	274	36	gate	gate	PROPN
easat-1947	274	37	figure	figure	NOUN
easat-1947	274	38	6	6	NUM
easat-1947	274	39	.	.	PUNCT
easat-1947	275	1	financial	financial	ADJ
easat-1947	275	2	statement	statement	NOUN
easat-1947	275	3	coinbase	coinbase	PROPN
easat-1947	275	4	global	global	PROPN
easat-1947	275	5	,	,	PUNCT
easat-1947	275	6	inc	inc	PROPN
easat-1947	275	7	.	.	PROPN
easat-1947	276	1	in	in	ADP
easat-1947	276	2	figure	figure	NOUN
easat-1947	276	3	6	6	NUM
easat-1947	276	4	based	base	VERB
easat-1947	276	5	on	on	ADP
easat-1947	276	6	the	the	DET
easat-1947	276	7	statements	statement	NOUN
easat-1947	276	8	of	of	ADP
easat-1947	276	9	the	the	DET
easat-1947	276	10	company	company	NOUN
easat-1947	276	11	coinbase	coinbase	PROPN
easat-1947	276	12	global	global	PROPN
easat-1947	276	13	inc	inc	PROPN
easat-1947	276	14	.	.	PROPN
easat-1947	276	15	,	,	PUNCT
easat-1947	276	16	digital	digital	ADJ
easat-1947	276	17	assets	asset	NOUN
easat-1947	276	18	or	or	CCONJ
easat-1947	276	19	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	276	20	are	be	AUX
easat-1947	276	21	included	include	VERB
easat-1947	276	22	in	in	ADP
easat-1947	276	23	the	the	DET
easat-1947	276	24	cash	cash	NOUN
easat-1947	276	25	flow	flow	NOUN
easat-1947	276	26	statement	statement	NOUN
easat-1947	276	27	.	.	PUNCT
easat-1947	277	1	additionally	additionally	ADV
easat-1947	277	2	expenses	expense	NOUN
easat-1947	277	3	related	relate	VERB
easat-1947	277	4	to	to	ADP
easat-1947	277	5	asset	asset	NOUN
easat-1947	277	6	impairment	impairment	NOUN
easat-1947	277	7	revenue	revenue	NOUN
easat-1947	277	8	,	,	PUNCT
easat-1947	277	9	from	from	ADP
easat-1947	277	10	assets	asset	NOUN
easat-1947	277	11	received	receive	VERB
easat-1947	277	12	and	and	CCONJ
easat-1947	277	13	payments	payment	NOUN
easat-1947	277	14	for	for	ADP
easat-1947	277	15	expenses	expense	NOUN
easat-1947	277	16	using	use	VERB
easat-1947	277	17	crypto	crypto	ADJ
easat-1947	277	18	assets	asset	NOUN
easat-1947	277	19	are	be	AUX
easat-1947	277	20	recorded	record	VERB
easat-1947	277	21	to	to	PART
easat-1947	277	22	align	align	VERB
easat-1947	277	23	net	net	ADJ
easat-1947	277	24	income	income	NOUN
easat-1947	277	25	(	(	PUNCT
easat-1947	277	26	loss	loss	NOUN
easat-1947	277	27	)	)	PUNCT
easat-1947	277	28	with	with	ADP
easat-1947	277	29	net	net	ADJ
easat-1947	277	30	cash	cash	NOUN
easat-1947	277	31	flows	flow	NOUN
easat-1947	277	32	from	from	ADP
easat-1947	277	33	operating	operate	VERB
easat-1947	277	34	activities	activity	NOUN
easat-1947	277	35	.	.	PUNCT
easat-1947	278	1	crypto	crypto	PROPN
easat-1947	278	2	asset	asset	NOUN
easat-1947	278	3	impairment	impairment	NOUN
easat-1947	278	4	expense	expense	NOUN
easat-1947	278	5	occurs	occur	VERB
easat-1947	278	6	when	when	SCONJ
easat-1947	278	7	a	a	DET
easat-1947	278	8	companys	companys	NOUN
easat-1947	278	9	assets	asset	NOUN
easat-1947	278	10	market	market	NOUN
easat-1947	278	11	value	value	NOUN
easat-1947	278	12	significantly	significantly	ADV
easat-1947	278	13	drops	drop	VERB
easat-1947	278	14	below	below	ADP
easat-1947	278	15	their	their	PRON
easat-1947	278	16	carrying	carry	VERB
easat-1947	278	17	value	value	NOUN
easat-1947	278	18	on	on	ADP
easat-1947	278	19	the	the	DET
easat-1947	278	20	balance	balance	NOUN
easat-1947	278	21	sheet	sheet	NOUN
easat-1947	278	22	due	due	ADJ
easat-1947	278	23	to	to	ADP
easat-1947	278	24	factors	factor	NOUN
easat-1947	278	25	like	like	ADP
easat-1947	278	26	market	market	NOUN
easat-1947	278	27	fluctuations	fluctuation	NOUN
easat-1947	278	28	or	or	CCONJ
easat-1947	278	29	regulatory	regulatory	ADJ
easat-1947	278	30	changes	change	NOUN
easat-1947	278	31	.	.	PUNCT
easat-1947	279	1	when	when	SCONJ
easat-1947	279	2	such	such	ADJ
easat-1947	279	3	impairment	impairment	NOUN
easat-1947	279	4	happens	happen	VERB
easat-1947	279	5	,	,	PUNCT
easat-1947	279	6	coinbase	coinbase	PROPN
easat-1947	279	7	global	global	PROPN
easat-1947	279	8	inc	inc	PROPN
easat-1947	279	9	.	.	PROPN
easat-1947	279	10	records	record	VERB
easat-1947	279	11	it	it	PRON
easat-1947	279	12	as	as	ADP
easat-1947	279	13	an	an	DET
easat-1947	279	14	asset	asset	NOUN
easat-1947	279	15	impairment	impairment	NOUN
easat-1947	279	16	expense	expense	NOUN
easat-1947	279	17	in	in	ADP
easat-1947	279	18	the	the	DET
easat-1947	279	19	adjustment	adjustment	NOUN
easat-1947	279	20	process	process	NOUN
easat-1947	279	21	to	to	PART
easat-1947	279	22	ensure	ensure	VERB
easat-1947	279	23	that	that	SCONJ
easat-1947	279	24	net	net	ADJ
easat-1947	279	25	cash	cash	NOUN
easat-1947	279	26	flows	flow	NOUN
easat-1947	279	27	accurately	accurately	ADV
easat-1947	279	28	reflect	reflect	VERB
easat-1947	279	29	the	the	DET
easat-1947	279	30	impact	impact	NOUN
easat-1947	279	31	of	of	ADP
easat-1947	279	32	this	this	DET
easat-1947	279	33	impairment	impairment	NOUN
easat-1947	279	34	,	,	PUNCT
easat-1947	279	35	on	on	ADP
easat-1947	279	36	the	the	DET
easat-1947	279	37	company	company	NOUN
easat-1947	279	38	’s	’s	PART
easat-1947	279	39	performance	performance	NOUN
easat-1947	279	40	.	.	PUNCT
easat-1947	280	1	2022	2022	NUM
easat-1947	280	2	edelweiss	edelweiss	PROPN
easat-1947	280	3	applied	apply	VERB
easat-1947	280	4	science	science	NOUN
easat-1947	280	5	and	and	CCONJ
easat-1947	280	6	technology	technology	NOUN
easat-1947	280	7	issn	issn	PROPN
easat-1947	280	8	:	:	PUNCT
easat-1947	280	9	2576	2576	NUM
easat-1947	280	10	-	-	SYM
easat-1947	280	11	8484	8484	NUM
easat-1947	280	12	vol	vol	NOUN
easat-1947	280	13	.	.	PROPN
easat-1947	280	14	8	8	NUM
easat-1947	280	15	,	,	PUNCT
easat-1947	280	16	no	no	INTJ
easat-1947	280	17	.	.	NOUN
easat-1947	280	18	5	5	NUM
easat-1947	280	19	:	:	SYM
easat-1947	280	20	2007	2007	NUM
easat-1947	280	21	-	-	SYM
easat-1947	280	22	2037	2037	NUM
easat-1947	280	23	,	,	PUNCT
easat-1947	280	24	2024	2024	NUM
easat-1947	280	25	doi	doi	NOUN
easat-1947	280	26	:	:	PUNCT
easat-1947	280	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	280	28	©	©	ADP
easat-1947	280	29	2024	2024	NUM
easat-1947	280	30	by	by	ADP
easat-1947	280	31	the	the	DET
easat-1947	280	32	author	author	NOUN
easat-1947	280	33	;	;	PUNCT
easat-1947	280	34	licensee	licensee	PROPN
easat-1947	280	35	learning	learn	VERB
easat-1947	280	36	gate	gate	NOUN
easat-1947	280	37	crypto	crypto	NOUN
easat-1947	280	38	assets	asset	NOUN
easat-1947	280	39	received	receive	VERB
easat-1947	280	40	as	as	ADP
easat-1947	280	41	revenue	revenue	NOUN
easat-1947	280	42	is	be	AUX
easat-1947	280	43	revenue	revenue	NOUN
easat-1947	280	44	received	receive	VERB
easat-1947	280	45	in	in	ADP
easat-1947	280	46	the	the	DET
easat-1947	280	47	form	form	NOUN
easat-1947	280	48	of	of	ADP
easat-1947	280	49	crypto	crypto	NOUN
easat-1947	280	50	assets	asset	NOUN
easat-1947	280	51	.	.	PUNCT
easat-1947	281	1	in	in	ADP
easat-1947	281	2	this	this	DET
easat-1947	281	3	case	case	NOUN
easat-1947	281	4	the	the	DET
easat-1947	281	5	company	company	NOUN
easat-1947	281	6	coinbase	coinbase	VERB
easat-1947	281	7	global	global	PROPN
easat-1947	281	8	,	,	PUNCT
easat-1947	281	9	inc	inc	PROPN
easat-1947	281	10	.	.	PROPN
easat-1947	281	11	may	may	AUX
easat-1947	281	12	receive	receive	VERB
easat-1947	281	13	payments	payment	NOUN
easat-1947	281	14	in	in	ADP
easat-1947	281	15	the	the	DET
easat-1947	281	16	form	form	NOUN
easat-1947	281	17	of	of	ADP
easat-1947	281	18	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	281	19	as	as	ADP
easat-1947	281	20	a	a	DET
easat-1947	281	21	result	result	NOUN
easat-1947	281	22	of	of	ADP
easat-1947	281	23	selling	sell	VERB
easat-1947	281	24	its	its	PRON
easat-1947	281	25	products	product	NOUN
easat-1947	281	26	or	or	CCONJ
easat-1947	281	27	services	service	NOUN
easat-1947	281	28	.	.	PUNCT
easat-1947	282	1	in	in	ADP
easat-1947	282	2	an	an	DET
easat-1947	282	3	adjustment	adjustment	NOUN
easat-1947	282	4	to	to	PART
easat-1947	282	5	align	align	VERB
easat-1947	282	6	net	net	ADJ
easat-1947	282	7	revenue	revenue	NOUN
easat-1947	282	8	with	with	ADP
easat-1947	282	9	net	net	ADJ
easat-1947	282	10	cash	cash	NOUN
easat-1947	282	11	flows	flow	NOUN
easat-1947	282	12	generated	generate	VERB
easat-1947	282	13	from	from	ADP
easat-1947	282	14	operating	operate	VERB
easat-1947	282	15	activities	activity	NOUN
easat-1947	282	16	,	,	PUNCT
easat-1947	282	17	crypto	crypto	NOUN
easat-1947	282	18	assets	asset	NOUN
easat-1947	282	19	received	receive	VERB
easat-1947	282	20	as	as	SCONJ
easat-1947	282	21	revenue	revenue	NOUN
easat-1947	282	22	is	be	AUX
easat-1947	282	23	included	include	VERB
easat-1947	282	24	in	in	ADP
easat-1947	282	25	the	the	DET
easat-1947	282	26	financial	financial	ADJ
easat-1947	282	27	statements	statement	NOUN
easat-1947	282	28	as	as	ADP
easat-1947	282	29	part	part	NOUN
easat-1947	282	30	of	of	ADP
easat-1947	282	31	the	the	DET
easat-1947	282	32	adjustment	adjustment	NOUN
easat-1947	282	33	.	.	PUNCT
easat-1947	283	1	this	this	PRON
easat-1947	283	2	is	be	AUX
easat-1947	283	3	done	do	VERB
easat-1947	283	4	to	to	PART
easat-1947	283	5	ensure	ensure	VERB
easat-1947	283	6	that	that	SCONJ
easat-1947	283	7	the	the	DET
easat-1947	283	8	reported	report	VERB
easat-1947	283	9	net	net	ADJ
easat-1947	283	10	cash	cash	NOUN
easat-1947	283	11	flows	flow	NOUN
easat-1947	283	12	reflect	reflect	VERB
easat-1947	283	13	all	all	DET
easat-1947	283	14	sources	source	NOUN
easat-1947	283	15	of	of	ADP
easat-1947	283	16	revenue	revenue	NOUN
easat-1947	283	17	,	,	PUNCT
easat-1947	283	18	including	include	VERB
easat-1947	283	19	revenue	revenue	NOUN
easat-1947	283	20	received	receive	VERB
easat-1947	283	21	in	in	ADP
easat-1947	283	22	the	the	DET
easat-1947	283	23	form	form	NOUN
easat-1947	283	24	of	of	ADP
easat-1947	283	25	crypto	crypto	NOUN
easat-1947	283	26	assets	asset	NOUN
easat-1947	283	27	.	.	PUNCT
easat-1947	284	1	crypto	crypto	NOUN
easat-1947	284	2	assets	asset	NOUN
easat-1947	284	3	payments	payment	NOUN
easat-1947	284	4	for	for	ADP
easat-1947	284	5	expenses	expense	NOUN
easat-1947	284	6	are	be	AUX
easat-1947	284	7	expenses	expense	NOUN
easat-1947	284	8	that	that	PRON
easat-1947	284	9	are	be	AUX
easat-1947	284	10	paid	pay	VERB
easat-1947	284	11	using	use	VERB
easat-1947	284	12	crypto	crypto	ADJ
easat-1947	284	13	assets	asset	NOUN
easat-1947	284	14	.	.	PUNCT
easat-1947	285	1	in	in	ADP
easat-1947	285	2	this	this	DET
easat-1947	285	3	case	case	NOUN
easat-1947	285	4	the	the	DET
easat-1947	285	5	company	company	NOUN
easat-1947	285	6	coinbase	coinbase	VERB
easat-1947	285	7	global	global	PROPN
easat-1947	285	8	,	,	PUNCT
easat-1947	285	9	inc	inc	PROPN
easat-1947	285	10	.	.	PROPN
easat-1947	285	11	may	may	AUX
easat-1947	285	12	pay	pay	VERB
easat-1947	285	13	its	its	PRON
easat-1947	285	14	operating	operating	NOUN
easat-1947	285	15	expenses	expense	NOUN
easat-1947	285	16	,	,	PUNCT
easat-1947	285	17	employee	employee	NOUN
easat-1947	285	18	salaries	salary	NOUN
easat-1947	285	19	,	,	PUNCT
easat-1947	285	20	or	or	CCONJ
easat-1947	285	21	supplier	supplier	NOUN
easat-1947	285	22	bills	bill	NOUN
easat-1947	285	23	in	in	ADP
easat-1947	285	24	cryptocurrency	cryptocurrency	NOUN
easat-1947	285	25	.	.	PUNCT
easat-1947	286	1	in	in	ADP
easat-1947	286	2	the	the	DET
easat-1947	286	3	adjustment	adjustment	NOUN
easat-1947	286	4	to	to	PART
easat-1947	286	5	align	align	VERB
easat-1947	286	6	net	net	ADJ
easat-1947	286	7	income	income	NOUN
easat-1947	286	8	with	with	ADP
easat-1947	286	9	net	net	ADJ
easat-1947	286	10	cash	cash	NOUN
easat-1947	286	11	flows	flow	NOUN
easat-1947	286	12	used	use	VERB
easat-1947	286	13	in	in	ADP
easat-1947	286	14	operating	operating	NOUN
easat-1947	286	15	activities	activity	NOUN
easat-1947	286	16	,	,	PUNCT
easat-1947	286	17	crypto	crypto	NOUN
easat-1947	286	18	assets	asset	NOUN
easat-1947	286	19	payments	payment	NOUN
easat-1947	286	20	for	for	ADP
easat-1947	286	21	expenses	expense	NOUN
easat-1947	286	22	are	be	AUX
easat-1947	286	23	included	include	VERB
easat-1947	286	24	in	in	ADP
easat-1947	286	25	the	the	DET
easat-1947	286	26	financial	financial	ADJ
easat-1947	286	27	statements	statement	NOUN
easat-1947	286	28	as	as	ADP
easat-1947	286	29	part	part	NOUN
easat-1947	286	30	of	of	ADP
easat-1947	286	31	the	the	DET
easat-1947	286	32	adjustment	adjustment	NOUN
easat-1947	286	33	.	.	PUNCT
easat-1947	287	1	this	this	PRON
easat-1947	287	2	ensures	ensure	VERB
easat-1947	287	3	that	that	SCONJ
easat-1947	287	4	the	the	DET
easat-1947	287	5	reported	report	VERB
easat-1947	287	6	net	net	ADJ
easat-1947	287	7	cash	cash	NOUN
easat-1947	287	8	flows	flow	NOUN
easat-1947	287	9	reflect	reflect	VERB
easat-1947	287	10	all	all	DET
easat-1947	287	11	expenses	expense	NOUN
easat-1947	287	12	,	,	PUNCT
easat-1947	287	13	including	include	VERB
easat-1947	287	14	expenses	expense	NOUN
easat-1947	287	15	paid	pay	VERB
easat-1947	287	16	using	use	VERB
easat-1947	287	17	crypto	crypto	ADJ
easat-1947	287	18	assets	asset	NOUN
easat-1947	287	19	.	.	PUNCT
easat-1947	288	1	by	by	ADP
easat-1947	288	2	including	include	VERB
easat-1947	288	3	these	these	DET
easat-1947	288	4	three	three	NUM
easat-1947	288	5	crypto	crypto	ADJ
easat-1947	288	6	assets	asset	NOUN
easat-1947	288	7	in	in	ADP
easat-1947	288	8	the	the	DET
easat-1947	288	9	adjustments	adjustment	NOUN
easat-1947	288	10	,	,	PUNCT
easat-1947	288	11	the	the	DET
easat-1947	288	12	statement	statement	NOUN
easat-1947	288	13	of	of	ADP
easat-1947	288	14	cash	cash	NOUN
easat-1947	288	15	flows	flow	NOUN
easat-1947	288	16	can	can	AUX
easat-1947	288	17	provide	provide	VERB
easat-1947	288	18	a	a	DET
easat-1947	288	19	comprehensive	comprehensive	ADJ
easat-1947	288	20	picture	picture	NOUN
easat-1947	288	21	of	of	ADP
easat-1947	288	22	the	the	DET
easat-1947	288	23	cash	cash	NOUN
easat-1947	288	24	flows	flow	NOUN
easat-1947	288	25	generated	generate	VERB
easat-1947	288	26	and	and	CCONJ
easat-1947	288	27	used	use	VERB
easat-1947	288	28	by	by	ADP
easat-1947	288	29	the	the	DET
easat-1947	288	30	coinbase	coinbase	PROPN
easat-1947	288	31	global	global	PROPN
easat-1947	288	32	,	,	PUNCT
easat-1947	288	33	inc	inc	PROPN
easat-1947	288	34	.	.	PROPN
easat-1947	288	35	company	company	NOUN
easat-1947	288	36	's	's	PART
easat-1947	288	37	operating	operating	NOUN
easat-1947	288	38	activities	activity	NOUN
easat-1947	288	39	operating	operate	VERB
easat-1947	288	40	within	within	ADP
easat-1947	288	41	the	the	DET
easat-1947	288	42	crypto	crypto	NOUN
easat-1947	288	43	asset	asset	NOUN
easat-1947	288	44	environment	environment	NOUN
easat-1947	288	45	.	.	PUNCT
easat-1947	289	1	in	in	ADP
easat-1947	289	2	addition	addition	NOUN
easat-1947	289	3	,	,	PUNCT
easat-1947	289	4	the	the	DET
easat-1947	289	5	company	company	NOUN
easat-1947	289	6	coinbase	coinbase	VERB
easat-1947	289	7	global	global	PROPN
easat-1947	289	8	,	,	PUNCT
easat-1947	289	9	inc	inc	PROPN
easat-1947	289	10	.	.	PROPN
easat-1947	289	11	has	have	AUX
easat-1947	289	12	included	include	VERB
easat-1947	289	13	usdc	usdc	ADJ
easat-1947	289	14	(	(	PUNCT
easat-1947	289	15	usd	usd	NOUN
easat-1947	289	16	coin	coin	NOUN
easat-1947	289	17	)	)	PUNCT
easat-1947	289	18	assets	asset	NOUN
easat-1947	289	19	in	in	ADP
easat-1947	289	20	the	the	DET
easat-1947	289	21	change	change	NOUN
easat-1947	289	22	in	in	ADP
easat-1947	289	23	operating	operating	NOUN
easat-1947	289	24	assets	asset	NOUN
easat-1947	289	25	and	and	CCONJ
easat-1947	289	26	liabilities	liability	NOUN
easat-1947	289	27	.	.	PUNCT
easat-1947	290	1	usdc	usdc	ADJ
easat-1947	290	2	assets	asset	NOUN
easat-1947	290	3	are	be	AUX
easat-1947	290	4	part	part	NOUN
easat-1947	290	5	of	of	ADP
easat-1947	290	6	the	the	DET
easat-1947	290	7	liquid	liquid	ADJ
easat-1947	290	8	assets	asset	NOUN
easat-1947	290	9	of	of	ADP
easat-1947	290	10	the	the	DET
easat-1947	290	11	company	company	NOUN
easat-1947	290	12	coinbase	coinbase	PROPN
easat-1947	290	13	global	global	PROPN
easat-1947	290	14	,	,	PUNCT
easat-1947	290	15	inc	inc	PROPN
easat-1947	290	16	.	.	PROPN
easat-1947	290	17	usdc	usdc	PROPN
easat-1947	290	18	is	be	AUX
easat-1947	290	19	a	a	DET
easat-1947	290	20	stablecoin	stablecoin	NOUN
easat-1947	290	21	whose	whose	DET
easat-1947	290	22	value	value	NOUN
easat-1947	290	23	is	be	AUX
easat-1947	290	24	directly	directly	ADV
easat-1947	290	25	tied	tie	VERB
easat-1947	290	26	to	to	ADP
easat-1947	290	27	the	the	DET
easat-1947	290	28	united	united	PROPN
easat-1947	290	29	states	states	PROPN
easat-1947	290	30	dollar	dollar	NOUN
easat-1947	290	31	(	(	PUNCT
easat-1947	290	32	usd	usd	NOUN
easat-1947	290	33	)	)	PUNCT
easat-1947	290	34	,	,	PUNCT
easat-1947	290	35	meaning	mean	VERB
easat-1947	290	36	each	each	DET
easat-1947	290	37	unit	unit	NOUN
easat-1947	290	38	of	of	ADP
easat-1947	290	39	usdc	usdc	PROPN
easat-1947	290	40	has	have	VERB
easat-1947	290	41	a	a	DET
easat-1947	290	42	value	value	NOUN
easat-1947	290	43	equivalent	equivalent	ADJ
easat-1947	290	44	to	to	ADP
easat-1947	290	45	one	one	NUM
easat-1947	290	46	dollar	dollar	NOUN
easat-1947	290	47	.	.	PUNCT
easat-1947	291	1	as	as	ADP
easat-1947	291	2	a	a	DET
easat-1947	291	3	crypto	crypto	NOUN
easat-1947	291	4	company	company	NOUN
easat-1947	291	5	,	,	PUNCT
easat-1947	291	6	coinbase	coinbase	PROPN
easat-1947	291	7	global	global	PROPN
easat-1947	291	8	,	,	PUNCT
easat-1947	291	9	inc	inc	PROPN
easat-1947	291	10	.	.	PROPN
easat-1947	291	11	uses	use	VERB
easat-1947	291	12	usdc	usdc	ADJ
easat-1947	291	13	for	for	ADP
easat-1947	291	14	various	various	ADJ
easat-1947	291	15	purposes	purpose	NOUN
easat-1947	291	16	,	,	PUNCT
easat-1947	291	17	including	include	VERB
easat-1947	291	18	as	as	ADP
easat-1947	291	19	a	a	DET
easat-1947	291	20	means	means	NOUN
easat-1947	291	21	of	of	ADP
easat-1947	291	22	payment	payment	NOUN
easat-1947	291	23	,	,	PUNCT
easat-1947	291	24	store	store	NOUN
easat-1947	291	25	of	of	ADP
easat-1947	291	26	value	value	NOUN
easat-1947	291	27	,	,	PUNCT
easat-1947	291	28	or	or	CCONJ
easat-1947	291	29	as	as	ADP
easat-1947	291	30	liquidity	liquidity	NOUN
easat-1947	291	31	in	in	ADP
easat-1947	291	32	their	their	PRON
easat-1947	291	33	trading	trading	NOUN
easat-1947	291	34	operations	operation	NOUN
easat-1947	291	35	.	.	PUNCT
easat-1947	292	1	in	in	ADP
easat-1947	292	2	the	the	DET
easat-1947	292	3	company	company	NOUN
easat-1947	292	4	's	's	PART
easat-1947	292	5	financial	financial	ADJ
easat-1947	292	6	statements	statement	NOUN
easat-1947	292	7	,	,	PUNCT
easat-1947	292	8	changes	change	NOUN
easat-1947	292	9	in	in	ADP
easat-1947	292	10	usdc	usdc	ADJ
easat-1947	292	11	assets	asset	NOUN
easat-1947	292	12	are	be	AUX
easat-1947	292	13	recorded	record	VERB
easat-1947	292	14	under	under	ADP
easat-1947	292	15	"	"	PUNCT
easat-1947	292	16	changes	change	NOUN
easat-1947	292	17	in	in	ADP
easat-1947	292	18	operating	operate	VERB
easat-1947	292	19	assets	asset	NOUN
easat-1947	292	20	and	and	CCONJ
easat-1947	292	21	liabilities	liability	NOUN
easat-1947	292	22	"	"	PUNCT
easat-1947	292	23	.	.	PUNCT
easat-1947	293	1	these	these	DET
easat-1947	293	2	changes	change	NOUN
easat-1947	293	3	reflect	reflect	VERB
easat-1947	293	4	the	the	DET
easat-1947	293	5	company	company	NOUN
easat-1947	293	6	's	's	PART
easat-1947	293	7	operating	operating	NOUN
easat-1947	293	8	activities	activity	NOUN
easat-1947	293	9	related	relate	VERB
easat-1947	293	10	to	to	ADP
easat-1947	293	11	the	the	DET
easat-1947	293	12	use	use	NOUN
easat-1947	293	13	,	,	PUNCT
easat-1947	293	14	acquisition	acquisition	NOUN
easat-1947	293	15	or	or	CCONJ
easat-1947	293	16	sale	sale	NOUN
easat-1947	293	17	of	of	ADP
easat-1947	293	18	usdc	usdc	ADJ
easat-1947	293	19	during	during	ADP
easat-1947	293	20	the	the	DET
easat-1947	293	21	reporting	reporting	NOUN
easat-1947	293	22	period	period	NOUN
easat-1947	293	23	.	.	PUNCT
easat-1947	294	1	increases	increase	NOUN
easat-1947	294	2	or	or	CCONJ
easat-1947	294	3	decreases	decrease	NOUN
easat-1947	294	4	in	in	ADP
easat-1947	294	5	the	the	DET
easat-1947	294	6	amount	amount	NOUN
easat-1947	294	7	of	of	ADP
easat-1947	294	8	usdc	usdc	ADJ
easat-1947	294	9	held	hold	VERB
easat-1947	294	10	by	by	ADP
easat-1947	294	11	a	a	DET
easat-1947	294	12	company	company	NOUN
easat-1947	294	13	may	may	AUX
easat-1947	294	14	be	be	AUX
easat-1947	294	15	influenced	influence	VERB
easat-1947	294	16	by	by	ADP
easat-1947	294	17	factors	factor	NOUN
easat-1947	294	18	such	such	ADJ
easat-1947	294	19	as	as	ADP
easat-1947	294	20	transaction	transaction	NOUN
easat-1947	294	21	volume	volume	NOUN
easat-1947	294	22	,	,	PUNCT
easat-1947	294	23	liquidity	liquidity	NOUN
easat-1947	294	24	needs	need	NOUN
easat-1947	294	25	,	,	PUNCT
easat-1947	294	26	or	or	CCONJ
easat-1947	294	27	risk	risk	NOUN
easat-1947	294	28	management	management	NOUN
easat-1947	294	29	policies	policy	NOUN
easat-1947	294	30	.	.	PUNCT
easat-1947	295	1	for	for	ADP
easat-1947	295	2	example	example	NOUN
easat-1947	295	3	,	,	PUNCT
easat-1947	295	4	an	an	DET
easat-1947	295	5	increase	increase	NOUN
easat-1947	295	6	in	in	ADP
easat-1947	295	7	the	the	DET
easat-1947	295	8	amount	amount	NOUN
easat-1947	295	9	of	of	ADP
easat-1947	295	10	usdc	usdc	ADJ
easat-1947	295	11	may	may	AUX
easat-1947	295	12	reflect	reflect	VERB
easat-1947	295	13	business	business	NOUN
easat-1947	295	14	growth	growth	NOUN
easat-1947	295	15	or	or	CCONJ
easat-1947	295	16	the	the	DET
easat-1947	295	17	accumulation	accumulation	NOUN
easat-1947	295	18	of	of	ADP
easat-1947	295	19	additional	additional	ADJ
easat-1947	295	20	liquidity	liquidity	NOUN
easat-1947	295	21	in	in	ADP
easat-1947	295	22	anticipation	anticipation	NOUN
easat-1947	295	23	of	of	ADP
easat-1947	295	24	future	future	ADJ
easat-1947	295	25	operational	operational	ADJ
easat-1947	295	26	needs	need	NOUN
easat-1947	295	27	.	.	PUNCT
easat-1947	296	1	conversely	conversely	ADV
easat-1947	296	2	,	,	PUNCT
easat-1947	296	3	a	a	DET
easat-1947	296	4	decrease	decrease	NOUN
easat-1947	296	5	in	in	ADP
easat-1947	296	6	the	the	DET
easat-1947	296	7	amount	amount	NOUN
easat-1947	296	8	of	of	ADP
easat-1947	296	9	usdc	usdc	ADJ
easat-1947	296	10	could	could	AUX
easat-1947	296	11	be	be	AUX
easat-1947	296	12	due	due	ADJ
easat-1947	296	13	to	to	ADP
easat-1947	296	14	withdrawal	withdrawal	NOUN
easat-1947	296	15	of	of	ADP
easat-1947	296	16	funds	fund	NOUN
easat-1947	296	17	by	by	ADP
easat-1947	296	18	users	user	NOUN
easat-1947	296	19	,	,	PUNCT
easat-1947	296	20	use	use	NOUN
easat-1947	296	21	of	of	ADP
easat-1947	296	22	usdc	usdc	ADJ
easat-1947	296	23	for	for	ADP
easat-1947	296	24	payment	payment	NOUN
easat-1947	296	25	or	or	CCONJ
easat-1947	296	26	investment	investment	NOUN
easat-1947	296	27	purposes	purpose	NOUN
easat-1947	296	28	,	,	PUNCT
easat-1947	296	29	or	or	CCONJ
easat-1947	296	30	changing	change	VERB
easat-1947	296	31	risk	risk	NOUN
easat-1947	296	32	management	management	NOUN
easat-1947	296	33	policies	policy	NOUN
easat-1947	296	34	.	.	PUNCT
easat-1947	297	1	by	by	ADP
easat-1947	297	2	recording	record	VERB
easat-1947	297	3	changes	change	NOUN
easat-1947	297	4	in	in	ADP
easat-1947	297	5	usdc	usdc	ADJ
easat-1947	297	6	assets	asset	NOUN
easat-1947	297	7	within	within	ADP
easat-1947	297	8	the	the	DET
easat-1947	297	9	"	"	PUNCT
easat-1947	297	10	changes	change	NOUN
easat-1947	297	11	in	in	ADP
easat-1947	297	12	operating	operate	VERB
easat-1947	297	13	assets	asset	NOUN
easat-1947	297	14	and	and	CCONJ
easat-1947	297	15	liabilities	liability	NOUN
easat-1947	297	16	"	"	PUNCT
easat-1947	297	17	section	section	NOUN
easat-1947	297	18	,	,	PUNCT
easat-1947	297	19	the	the	DET
easat-1947	297	20	company	company	NOUN
easat-1947	297	21	's	's	PART
easat-1947	297	22	financial	financial	ADJ
easat-1947	297	23	statements	statement	NOUN
easat-1947	297	24	provide	provide	VERB
easat-1947	297	25	visibility	visibility	NOUN
easat-1947	297	26	into	into	ADP
easat-1947	297	27	how	how	SCONJ
easat-1947	297	28	these	these	DET
easat-1947	297	29	assets	asset	NOUN
easat-1947	297	30	contribute	contribute	VERB
easat-1947	297	31	to	to	ADP
easat-1947	297	32	the	the	DET
easat-1947	297	33	day	day	NOUN
easat-1947	297	34	-	-	PUNCT
easat-1947	297	35	to	to	ADP
easat-1947	297	36	-	-	PUNCT
easat-1947	297	37	day	day	NOUN
easat-1947	297	38	operations	operation	NOUN
easat-1947	297	39	of	of	ADP
easat-1947	297	40	coinbase	coinbase	PROPN
easat-1947	297	41	global	global	PROPN
easat-1947	297	42	,	,	PUNCT
easat-1947	297	43	inc	inc	PROPN
easat-1947	297	44	.	.	PROPN
easat-1947	297	45	and	and	CCONJ
easat-1947	297	46	how	how	SCONJ
easat-1947	297	47	their	their	PRON
easat-1947	297	48	use	use	NOUN
easat-1947	297	49	affects	affect	VERB
easat-1947	297	50	the	the	DET
easat-1947	297	51	company	company	NOUN
easat-1947	297	52	's	's	PART
easat-1947	297	53	liquidity	liquidity	NOUN
easat-1947	297	54	and	and	CCONJ
easat-1947	297	55	financial	financial	ADJ
easat-1947	297	56	performance	performance	NOUN
easat-1947	297	57	.	.	PUNCT
easat-1947	298	1	in	in	ADP
easat-1947	298	2	addition	addition	NOUN
easat-1947	298	3	,	,	PUNCT
easat-1947	298	4	purchases	purchase	NOUN
easat-1947	298	5	and	and	CCONJ
easat-1947	298	6	sales	sale	NOUN
easat-1947	298	7	of	of	ADP
easat-1947	298	8	crypto	crypto	NOUN
easat-1947	298	9	assets	asset	NOUN
easat-1947	298	10	held	hold	VERB
easat-1947	298	11	by	by	ADP
easat-1947	298	12	coinbase	coinbase	PROPN
easat-1947	298	13	global	global	PROPN
easat-1947	298	14	,	,	PUNCT
easat-1947	298	15	inc	inc	PROPN
easat-1947	298	16	.	.	PROPN
easat-1947	298	17	are	be	AUX
easat-1947	298	18	reflected	reflect	VERB
easat-1947	298	19	in	in	ADP
easat-1947	298	20	cash	cash	NOUN
easat-1947	298	21	flows	flow	NOUN
easat-1947	298	22	from	from	ADP
easat-1947	298	23	investing	invest	VERB
easat-1947	298	24	activities	activity	NOUN
easat-1947	298	25	.	.	PUNCT
easat-1947	299	1	each	each	DET
easat-1947	299	2	purchase	purchase	NOUN
easat-1947	299	3	records	record	VERB
easat-1947	299	4	the	the	DET
easat-1947	299	5	company	company	NOUN
easat-1947	299	6	's	's	PART
easat-1947	299	7	new	new	ADJ
easat-1947	299	8	investment	investment	NOUN
easat-1947	299	9	in	in	ADP
easat-1947	299	10	the	the	DET
easat-1947	299	11	crypto	crypto	X
easat-1947	299	12	ecosystem	ecosystem	NOUN
easat-1947	299	13	,	,	PUNCT
easat-1947	299	14	aiming	aim	VERB
easat-1947	299	15	to	to	PART
easat-1947	299	16	expand	expand	VERB
easat-1947	299	17	and	and	CCONJ
easat-1947	299	18	strengthen	strengthen	VERB
easat-1947	299	19	their	their	PRON
easat-1947	299	20	asset	asset	NOUN
easat-1947	299	21	portfolio	portfolio	NOUN
easat-1947	299	22	.	.	PUNCT
easat-1947	300	1	meanwhile	meanwhile	ADV
easat-1947	300	2	,	,	PUNCT
easat-1947	300	3	each	each	DET
easat-1947	300	4	disposition	disposition	NOUN
easat-1947	300	5	records	record	VERB
easat-1947	300	6	the	the	DET
easat-1947	300	7	proceeds	proceed	NOUN
easat-1947	300	8	from	from	ADP
easat-1947	300	9	the	the	DET
easat-1947	300	10	sale	sale	NOUN
easat-1947	300	11	of	of	ADP
easat-1947	300	12	crypto	crypto	NOUN
easat-1947	300	13	assets	asset	NOUN
easat-1947	300	14	already	already	ADV
easat-1947	300	15	held	hold	VERB
easat-1947	300	16	,	,	PUNCT
easat-1947	300	17	indicating	indicate	VERB
easat-1947	300	18	divestment	divestment	NOUN
easat-1947	300	19	activity	activity	NOUN
easat-1947	300	20	and	and	CCONJ
easat-1947	300	21	possibly	possibly	ADV
easat-1947	300	22	a	a	DET
easat-1947	300	23	risk	risk	NOUN
easat-1947	300	24	management	management	NOUN
easat-1947	300	25	strategy	strategy	NOUN
easat-1947	300	26	or	or	CCONJ
easat-1947	300	27	portfolio	portfolio	NOUN
easat-1947	300	28	reallocation	reallocation	NOUN
easat-1947	300	29	.	.	PUNCT
easat-1947	301	1	both	both	PRON
easat-1947	301	2	of	of	ADP
easat-1947	301	3	these	these	DET
easat-1947	301	4	activities	activity	NOUN
easat-1947	301	5	provide	provide	VERB
easat-1947	301	6	direct	direct	ADJ
easat-1947	301	7	insight	insight	NOUN
easat-1947	301	8	into	into	ADP
easat-1947	301	9	coinbase	coinbase	PROPN
easat-1947	301	10	's	's	PART
easat-1947	301	11	investment	investment	NOUN
easat-1947	301	12	strategy	strategy	NOUN
easat-1947	301	13	in	in	ADP
easat-1947	301	14	managing	manage	VERB
easat-1947	301	15	their	their	PRON
easat-1947	301	16	crypto	crypto	NOUN
easat-1947	301	17	assets	asset	NOUN
easat-1947	301	18	for	for	ADP
easat-1947	301	19	long	long	ADJ
easat-1947	301	20	-	-	PUNCT
easat-1947	301	21	term	term	NOUN
easat-1947	301	22	growth	growth	NOUN
easat-1947	301	23	and	and	CCONJ
easat-1947	301	24	sustainability	sustainability	NOUN
easat-1947	301	25	.	.	PUNCT
easat-1947	302	1	2023	2023	NUM
easat-1947	302	2	edelweiss	edelweiss	PROPN
easat-1947	302	3	applied	apply	VERB
easat-1947	302	4	science	science	NOUN
easat-1947	302	5	and	and	CCONJ
easat-1947	302	6	technology	technology	NOUN
easat-1947	302	7	issn	issn	PROPN
easat-1947	302	8	:	:	PUNCT
easat-1947	302	9	2576	2576	NUM
easat-1947	302	10	-	-	SYM
easat-1947	302	11	8484	8484	NUM
easat-1947	302	12	vol	vol	NOUN
easat-1947	302	13	.	.	PROPN
easat-1947	302	14	8	8	NUM
easat-1947	302	15	,	,	PUNCT
easat-1947	302	16	no	no	INTJ
easat-1947	302	17	.	.	NOUN
easat-1947	302	18	5	5	NUM
easat-1947	302	19	:	:	SYM
easat-1947	302	20	2007	2007	NUM
easat-1947	302	21	-	-	SYM
easat-1947	302	22	2037	2037	NUM
easat-1947	302	23	,	,	PUNCT
easat-1947	302	24	2024	2024	NUM
easat-1947	302	25	doi	doi	NOUN
easat-1947	302	26	:	:	PUNCT
easat-1947	302	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	302	28	©	©	ADP
easat-1947	302	29	2024	2024	NUM
easat-1947	302	30	by	by	ADP
easat-1947	302	31	the	the	DET
easat-1947	302	32	author	author	NOUN
easat-1947	302	33	;	;	PUNCT
easat-1947	302	34	licensee	licensee	PROPN
easat-1947	302	35	learning	learn	VERB
easat-1947	302	36	gate	gate	NOUN
easat-1947	302	37	figure	figure	NOUN
easat-1947	302	38	7	7	NUM
easat-1947	302	39	.	.	PUNCT
easat-1947	302	40	financial	financial	ADJ
easat-1947	302	41	statement	statement	NOUN
easat-1947	302	42	marathon	marathon	NOUN
easat-1947	302	43	digital	digital	ADJ
easat-1947	302	44	holdings	holding	NOUN
easat-1947	302	45	,	,	PUNCT
easat-1947	302	46	and	and	CCONJ
easat-1947	302	47	subsidiaries	subsidiary	NOUN
easat-1947	302	48	figure	figure	VERB
easat-1947	302	49	8	8	NUM
easat-1947	302	50	.	.	PUNCT
easat-1947	303	1	financial	financial	ADJ
easat-1947	303	2	statement	statement	NOUN
easat-1947	303	3	marathon	marathon	NOUN
easat-1947	303	4	digital	digital	ADJ
easat-1947	303	5	holdings	holding	NOUN
easat-1947	303	6	and	and	CCONJ
easat-1947	303	7	subsidiaries	subsidiary	NOUN
easat-1947	303	8	in	in	ADP
easat-1947	303	9	figures	figure	NOUN
easat-1947	303	10	7	7	NUM
easat-1947	303	11	and	and	CCONJ
easat-1947	303	12	8	8	NUM
easat-1947	303	13	marathon	marathon	NOUN
easat-1947	303	14	digital	digital	ADJ
easat-1947	303	15	holdings	holding	NOUN
easat-1947	303	16	company	company	PROPN
easat-1947	303	17	,	,	PUNCT
easat-1947	303	18	inc	inc	PROPN
easat-1947	303	19	.	.	PROPN
easat-1947	303	20	records	record	VERB
easat-1947	303	21	digital	digital	ADJ
easat-1947	303	22	assets	asset	NOUN
easat-1947	303	23	into	into	ADP
easat-1947	303	24	its	its	PRON
easat-1947	303	25	balance	balance	NOUN
easat-1947	303	26	sheet	sheet	NOUN
easat-1947	303	27	as	as	ADP
easat-1947	303	28	company	company	NOUN
easat-1947	303	29	assets	asset	NOUN
easat-1947	303	30	.	.	PUNCT
easat-1947	304	1	in	in	ADP
easat-1947	304	2	addition	addition	NOUN
easat-1947	304	3	,	,	PUNCT
easat-1947	304	4	the	the	DET
easat-1947	304	5	digital	digital	ADJ
easat-1947	304	6	assets	asset	NOUN
easat-1947	304	7	include	include	VERB
easat-1947	304	8	various	various	ADJ
easat-1947	304	9	types	type	NOUN
easat-1947	304	10	of	of	ADP
easat-1947	304	11	crypto	crypto	NOUN
easat-1947	304	12	assets	asset	NOUN
easat-1947	304	13	such	such	ADJ
easat-1947	304	14	as	as	ADP
easat-1947	304	15	bitcoin	bitcoin	X
easat-1947	304	16	(	(	PUNCT
easat-1947	304	17	btc	btc	PROPN
easat-1947	304	18	)	)	PUNCT
easat-1947	304	19	and	and	CCONJ
easat-1947	304	20	possibly	possibly	ADV
easat-1947	304	21	other	other	ADJ
easat-1947	304	22	crypto	crypto	ADJ
easat-1947	304	23	assets	asset	NOUN
easat-1947	304	24	.	.	PUNCT
easat-1947	305	1	as	as	ADP
easat-1947	305	2	a	a	DET
easat-1947	305	3	company	company	NOUN
easat-1947	305	4	that	that	PRON
easat-1947	305	5	focuses	focus	VERB
easat-1947	305	6	on	on	ADP
easat-1947	305	7	crypto	crypto	NOUN
easat-1947	305	8	mining	mining	NOUN
easat-1947	305	9	and	and	CCONJ
easat-1947	305	10	various	various	ADJ
easat-1947	305	11	related	related	ADJ
easat-1947	305	12	services	service	NOUN
easat-1947	305	13	,	,	PUNCT
easat-1947	305	14	digital	digital	ADJ
easat-1947	305	15	assets	asset	NOUN
easat-1947	305	16	are	be	AUX
easat-1947	305	17	an	an	DET
easat-1947	305	18	integral	integral	ADJ
easat-1947	305	19	part	part	NOUN
easat-1947	305	20	of	of	ADP
easat-1947	305	21	the	the	DET
easat-1947	305	22	assets	asset	NOUN
easat-1947	305	23	of	of	ADP
easat-1947	305	24	marathon	marathon	ADJ
easat-1947	305	25	digital	digital	ADJ
easat-1947	305	26	holdings	holding	NOUN
easat-1947	305	27	,	,	PUNCT
easat-1947	305	28	inc	inc	PROPN
easat-1947	305	29	.	.	PUNCT
easat-1947	306	1	these	these	DET
easat-1947	306	2	digital	digital	ADJ
easat-1947	306	3	assets	asset	NOUN
easat-1947	306	4	are	be	AUX
easat-1947	306	5	one	one	NUM
easat-1947	306	6	of	of	ADP
easat-1947	306	7	the	the	DET
easat-1947	306	8	main	main	ADJ
easat-1947	306	9	components	component	NOUN
easat-1947	306	10	of	of	ADP
easat-1947	306	11	the	the	DET
easat-1947	306	12	company	company	NOUN
easat-1947	306	13	's	's	PART
easat-1947	306	14	value	value	NOUN
easat-1947	306	15	and	and	CCONJ
easat-1947	306	16	can	can	AUX
easat-1947	306	17	fluctuate	fluctuate	VERB
easat-1947	306	18	according	accord	VERB
easat-1947	306	19	to	to	ADP
easat-1947	306	20	the	the	DET
easat-1947	306	21	highly	highly	ADV
easat-1947	306	22	dynamic	dynamic	ADJ
easat-1947	306	23	crypto	crypto	NOUN
easat-1947	306	24	market	market	NOUN
easat-1947	306	25	prices	price	NOUN
easat-1947	306	26	.	.	PUNCT
easat-1947	307	1	marathon	marathon	ADJ
easat-1947	307	2	digital	digital	ADJ
easat-1947	307	3	holdings	holdings	PROPN
easat-1947	307	4	,	,	PUNCT
easat-1947	307	5	inc	inc	PROPN
easat-1947	307	6	.	.	PROPN
easat-1947	307	7	may	may	AUX
easat-1947	307	8	hold	hold	VERB
easat-1947	307	9	digital	digital	ADJ
easat-1947	307	10	assets	asset	NOUN
easat-1947	307	11	for	for	ADP
easat-1947	307	12	various	various	ADJ
easat-1947	307	13	purposes	purpose	NOUN
easat-1947	307	14	,	,	PUNCT
easat-1947	307	15	including	include	VERB
easat-1947	307	16	long	long	ADJ
easat-1947	307	17	-	-	PUNCT
easat-1947	307	18	term	term	NOUN
easat-1947	307	19	investment	investment	NOUN
easat-1947	307	20	,	,	PUNCT
easat-1947	307	21	operational	operational	ADJ
easat-1947	307	22	liquidity	liquidity	NOUN
easat-1947	307	23	,	,	PUNCT
easat-1947	307	24	or	or	CCONJ
easat-1947	307	25	to	to	PART
easat-1947	307	26	support	support	VERB
easat-1947	307	27	their	their	PRON
easat-1947	307	28	business	business	NOUN
easat-1947	307	29	operations	operation	NOUN
easat-1947	307	30	in	in	ADP
easat-1947	307	31	the	the	DET
easat-1947	307	32	crypto	crypto	NOUN
easat-1947	307	33	industry	industry	NOUN
easat-1947	307	34	.	.	PUNCT
easat-1947	308	1	as	as	ADP
easat-1947	308	2	such	such	ADJ
easat-1947	308	3	,	,	PUNCT
easat-1947	308	4	the	the	DET
easat-1947	308	5	digital	digital	ADJ
easat-1947	308	6	assets	asset	NOUN
easat-1947	308	7	held	hold	VERB
easat-1947	308	8	by	by	ADP
easat-1947	308	9	the	the	DET
easat-1947	308	10	company	company	NOUN
easat-1947	308	11	reflect	reflect	VERB
easat-1947	308	12	their	their	PRON
easat-1947	308	13	2024	2024	NUM
easat-1947	308	14	edelweiss	edelweiss	PROPN
easat-1947	308	15	applied	apply	VERB
easat-1947	308	16	science	science	NOUN
easat-1947	308	17	and	and	CCONJ
easat-1947	308	18	technology	technology	NOUN
easat-1947	308	19	issn	issn	PROPN
easat-1947	308	20	:	:	PUNCT
easat-1947	308	21	2576	2576	NUM
easat-1947	308	22	-	-	SYM
easat-1947	308	23	8484	8484	NUM
easat-1947	308	24	vol	vol	NOUN
easat-1947	308	25	.	.	PROPN
easat-1947	308	26	8	8	NUM
easat-1947	308	27	,	,	PUNCT
easat-1947	308	28	no	no	INTJ
easat-1947	308	29	.	.	NOUN
easat-1947	308	30	5	5	NUM
easat-1947	308	31	:	:	SYM
easat-1947	308	32	2007	2007	NUM
easat-1947	308	33	-	-	SYM
easat-1947	308	34	2037	2037	NUM
easat-1947	308	35	,	,	PUNCT
easat-1947	308	36	2024	2024	NUM
easat-1947	308	37	doi	doi	NOUN
easat-1947	308	38	:	:	PUNCT
easat-1947	308	39	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	308	40	©	©	ADP
easat-1947	308	41	2024	2024	NUM
easat-1947	308	42	by	by	ADP
easat-1947	308	43	the	the	DET
easat-1947	308	44	author	author	NOUN
easat-1947	308	45	;	;	PUNCT
easat-1947	308	46	licensee	licensee	PROPN
easat-1947	308	47	learning	learn	VERB
easat-1947	308	48	gate	gate	NOUN
easat-1947	308	49	commitment	commitment	NOUN
easat-1947	308	50	to	to	ADP
easat-1947	308	51	the	the	DET
easat-1947	308	52	crypto	crypto	X
easat-1947	308	53	ecosystem	ecosystem	NOUN
easat-1947	308	54	and	and	CCONJ
easat-1947	308	55	efforts	effort	NOUN
easat-1947	308	56	to	to	PART
easat-1947	308	57	capitalise	capitalise	VERB
easat-1947	308	58	on	on	ADP
easat-1947	308	59	opportunities	opportunity	NOUN
easat-1947	308	60	in	in	ADP
easat-1947	308	61	the	the	DET
easat-1947	308	62	ever	ever	ADV
easat-1947	308	63	-	-	PUNCT
easat-1947	308	64	evolving	evolve	VERB
easat-1947	308	65	crypto	crypto	NOUN
easat-1947	308	66	market	market	NOUN
easat-1947	308	67	.	.	PUNCT
easat-1947	309	1	in	in	ADP
easat-1947	309	2	addition	addition	NOUN
easat-1947	309	3	,	,	PUNCT
easat-1947	309	4	gains	gain	NOUN
easat-1947	309	5	(	(	PUNCT
easat-1947	309	6	losses	loss	NOUN
easat-1947	309	7	)	)	PUNCT
easat-1947	309	8	on	on	ADP
easat-1947	309	9	digital	digital	ADJ
easat-1947	309	10	assets	asset	NOUN
easat-1947	309	11	and	and	CCONJ
easat-1947	309	12	digital	digital	ADJ
easat-1947	309	13	assets	asset	NOUN
easat-1947	309	14	loan	loan	NOUN
easat-1947	309	15	receivable	receivable	NOUN
easat-1947	309	16	,	,	PUNCT
easat-1947	309	17	impairment	impairment	NOUN
easat-1947	309	18	of	of	ADP
easat-1947	309	19	digital	digital	ADJ
easat-1947	309	20	assets	asset	NOUN
easat-1947	309	21	,	,	PUNCT
easat-1947	309	22	and	and	CCONJ
easat-1947	309	23	gains	gain	NOUN
easat-1947	309	24	(	(	PUNCT
easat-1947	309	25	losses	loss	NOUN
easat-1947	309	26	)	)	PUNCT
easat-1947	309	27	on	on	ADP
easat-1947	309	28	digital	digital	ADJ
easat-1947	309	29	assets	asset	NOUN
easat-1947	309	30	held	hold	VERB
easat-1947	309	31	within	within	ADP
easat-1947	309	32	investment	investment	NOUN
easat-1947	309	33	funds	fund	NOUN
easat-1947	309	34	recorded	record	VERB
easat-1947	309	35	in	in	ADP
easat-1947	309	36	the	the	DET
easat-1947	309	37	balance	balance	NOUN
easat-1947	309	38	sheet	sheet	NOUN
easat-1947	309	39	as	as	SCONJ
easat-1947	309	40	operating	operating	NOUN
easat-1947	309	41	expenses	expense	NOUN
easat-1947	309	42	are	be	AUX
easat-1947	309	43	part	part	NOUN
easat-1947	309	44	of	of	ADP
easat-1947	309	45	marathon	marathon	NOUN
easat-1947	309	46	digital	digital	ADJ
easat-1947	309	47	holding	holding	NOUN
easat-1947	309	48	,	,	PUNCT
easat-1947	309	49	inc	inc	PROPN
easat-1947	309	50	.	.	PROPN
easat-1947	309	51	's	's	PART
easat-1947	309	52	operating	operating	NOUN
easat-1947	309	53	expenses	expense	NOUN
easat-1947	309	54	related	relate	VERB
easat-1947	309	55	to	to	ADP
easat-1947	309	56	their	their	PRON
easat-1947	309	57	crypto	crypto	NOUN
easat-1947	309	58	activities	activity	NOUN
easat-1947	309	59	.	.	PUNCT
easat-1947	310	1	gains	gain	NOUN
easat-1947	310	2	(	(	PUNCT
easat-1947	310	3	losses	loss	NOUN
easat-1947	310	4	)	)	PUNCT
easat-1947	310	5	on	on	ADP
easat-1947	310	6	digital	digital	ADJ
easat-1947	310	7	assets	asset	NOUN
easat-1947	310	8	and	and	CCONJ
easat-1947	310	9	digital	digital	ADJ
easat-1947	310	10	assets	asset	NOUN
easat-1947	310	11	loan	loan	NOUN
easat-1947	310	12	receivable	receivable	NOUN
easat-1947	310	13	,	,	PUNCT
easat-1947	310	14	this	this	PRON
easat-1947	310	15	reflects	reflect	VERB
easat-1947	310	16	gains	gain	NOUN
easat-1947	310	17	or	or	CCONJ
easat-1947	310	18	losses	loss	NOUN
easat-1947	310	19	resulting	result	VERB
easat-1947	310	20	from	from	ADP
easat-1947	310	21	changes	change	NOUN
easat-1947	310	22	in	in	ADP
easat-1947	310	23	the	the	DET
easat-1947	310	24	market	market	NOUN
easat-1947	310	25	value	value	NOUN
easat-1947	310	26	of	of	ADP
easat-1947	310	27	digital	digital	ADJ
easat-1947	310	28	assets	asset	NOUN
easat-1947	310	29	held	hold	VERB
easat-1947	310	30	by	by	ADP
easat-1947	310	31	the	the	DET
easat-1947	310	32	company	company	NOUN
easat-1947	310	33	,	,	PUNCT
easat-1947	310	34	as	as	ADV
easat-1947	310	35	well	well	ADV
easat-1947	310	36	as	as	ADP
easat-1947	310	37	from	from	ADP
easat-1947	310	38	loans	loan	NOUN
easat-1947	310	39	of	of	ADP
easat-1947	310	40	crypto	crypto	NOUN
easat-1947	310	41	assets	asset	NOUN
easat-1947	310	42	to	to	ADP
easat-1947	310	43	other	other	ADJ
easat-1947	310	44	parties	party	NOUN
easat-1947	310	45	.	.	PUNCT
easat-1947	311	1	these	these	DET
easat-1947	311	2	gains	gain	NOUN
easat-1947	311	3	or	or	CCONJ
easat-1947	311	4	losses	loss	NOUN
easat-1947	311	5	are	be	AUX
easat-1947	311	6	recognised	recognise	VERB
easat-1947	311	7	as	as	ADP
easat-1947	311	8	part	part	NOUN
easat-1947	311	9	of	of	ADP
easat-1947	311	10	operating	operating	NOUN
easat-1947	311	11	expenses	expense	NOUN
easat-1947	311	12	as	as	SCONJ
easat-1947	311	13	they	they	PRON
easat-1947	311	14	are	be	AUX
easat-1947	311	15	directly	directly	ADV
easat-1947	311	16	related	relate	VERB
easat-1947	311	17	to	to	ADP
easat-1947	311	18	the	the	DET
easat-1947	311	19	company	company	NOUN
easat-1947	311	20	's	's	PART
easat-1947	311	21	primary	primary	ADJ
easat-1947	311	22	activity	activity	NOUN
easat-1947	311	23	in	in	ADP
easat-1947	311	24	the	the	DET
easat-1947	311	25	crypto	crypto	X
easat-1947	311	26	ecosystem	ecosystem	NOUN
easat-1947	311	27	.	.	PUNCT
easat-1947	312	1	impairment	impairment	NOUN
easat-1947	312	2	of	of	ADP
easat-1947	312	3	digital	digital	ADJ
easat-1947	312	4	assets	asset	NOUN
easat-1947	312	5	,	,	PUNCT
easat-1947	312	6	this	this	PRON
easat-1947	312	7	refers	refer	VERB
easat-1947	312	8	to	to	ADP
easat-1947	312	9	costs	cost	NOUN
easat-1947	312	10	incurred	incur	VERB
easat-1947	312	11	when	when	SCONJ
easat-1947	312	12	the	the	DET
easat-1947	312	13	value	value	NOUN
easat-1947	312	14	of	of	ADP
easat-1947	312	15	a	a	DET
easat-1947	312	16	company	company	NOUN
easat-1947	312	17	's	's	PART
easat-1947	312	18	digital	digital	ADJ
easat-1947	312	19	assets	asset	NOUN
easat-1947	312	20	declines	decline	VERB
easat-1947	312	21	significantly	significantly	ADV
easat-1947	312	22	below	below	ADP
easat-1947	312	23	their	their	PRON
easat-1947	312	24	carrying	carry	VERB
easat-1947	312	25	value	value	NOUN
easat-1947	312	26	on	on	ADP
easat-1947	312	27	the	the	DET
easat-1947	312	28	balance	balance	NOUN
easat-1947	312	29	sheet	sheet	NOUN
easat-1947	312	30	.	.	PUNCT
easat-1947	313	1	this	this	DET
easat-1947	313	2	decline	decline	NOUN
easat-1947	313	3	in	in	ADP
easat-1947	313	4	value	value	NOUN
easat-1947	313	5	can	can	AUX
easat-1947	313	6	be	be	AUX
easat-1947	313	7	due	due	ADJ
easat-1947	313	8	to	to	ADP
easat-1947	313	9	a	a	DET
easat-1947	313	10	variety	variety	NOUN
easat-1947	313	11	of	of	ADP
easat-1947	313	12	factors	factor	NOUN
easat-1947	313	13	,	,	PUNCT
easat-1947	313	14	including	include	VERB
easat-1947	313	15	fluctuations	fluctuation	NOUN
easat-1947	313	16	in	in	ADP
easat-1947	313	17	market	market	NOUN
easat-1947	313	18	prices	price	NOUN
easat-1947	313	19	or	or	CCONJ
easat-1947	313	20	changes	change	NOUN
easat-1947	313	21	in	in	ADP
easat-1947	313	22	general	general	ADJ
easat-1947	313	23	crypto	crypto	NOUN
easat-1947	313	24	market	market	NOUN
easat-1947	313	25	conditions	condition	NOUN
easat-1947	313	26	.	.	PUNCT
easat-1947	314	1	impairment	impairment	NOUN
easat-1947	314	2	of	of	ADP
easat-1947	314	3	digital	digital	ADJ
easat-1947	314	4	assets	asset	NOUN
easat-1947	314	5	is	be	AUX
easat-1947	314	6	recognised	recognise	VERB
easat-1947	314	7	as	as	ADP
easat-1947	314	8	an	an	DET
easat-1947	314	9	operating	operating	NOUN
easat-1947	314	10	expense	expense	NOUN
easat-1947	314	11	as	as	SCONJ
easat-1947	314	12	it	it	PRON
easat-1947	314	13	reduces	reduce	VERB
easat-1947	314	14	the	the	DET
easat-1947	314	15	value	value	NOUN
easat-1947	314	16	of	of	ADP
easat-1947	314	17	the	the	DET
easat-1947	314	18	company	company	NOUN
easat-1947	314	19	's	's	PART
easat-1947	314	20	assets	asset	NOUN
easat-1947	314	21	.	.	PUNCT
easat-1947	315	1	meanwhile	meanwhile	ADV
easat-1947	315	2	,	,	PUNCT
easat-1947	315	3	gain	gain	NOUN
easat-1947	315	4	(	(	PUNCT
easat-1947	315	5	losses	loss	NOUN
easat-1947	315	6	)	)	PUNCT
easat-1947	315	7	on	on	ADP
easat-1947	315	8	digital	digital	ADJ
easat-1947	315	9	assets	asset	NOUN
easat-1947	315	10	held	hold	VERB
easat-1947	315	11	within	within	ADP
easat-1947	315	12	investment	investment	NOUN
easat-1947	315	13	fund	fund	NOUN
easat-1947	315	14	records	record	VERB
easat-1947	315	15	the	the	DET
easat-1947	315	16	gains	gain	NOUN
easat-1947	315	17	or	or	CCONJ
easat-1947	315	18	losses	loss	NOUN
easat-1947	315	19	generated	generate	VERB
easat-1947	315	20	from	from	ADP
easat-1947	315	21	digital	digital	ADJ
easat-1947	315	22	assets	asset	NOUN
easat-1947	315	23	held	hold	VERB
easat-1947	315	24	in	in	ADP
easat-1947	315	25	the	the	DET
easat-1947	315	26	company	company	NOUN
easat-1947	315	27	's	's	PART
easat-1947	315	28	investment	investment	NOUN
easat-1947	315	29	fund	fund	NOUN
easat-1947	315	30	.	.	PUNCT
easat-1947	316	1	changes	change	NOUN
easat-1947	316	2	in	in	ADP
easat-1947	316	3	the	the	DET
easat-1947	316	4	value	value	NOUN
easat-1947	316	5	of	of	ADP
easat-1947	316	6	digital	digital	ADJ
easat-1947	316	7	assets	asset	NOUN
easat-1947	316	8	in	in	ADP
easat-1947	316	9	the	the	DET
easat-1947	316	10	investment	investment	NOUN
easat-1947	316	11	fund	fund	NOUN
easat-1947	316	12	are	be	AUX
easat-1947	316	13	recognised	recognise	VERB
easat-1947	316	14	as	as	ADP
easat-1947	316	15	part	part	NOUN
easat-1947	316	16	of	of	ADP
easat-1947	316	17	operating	operating	NOUN
easat-1947	316	18	expenses	expense	NOUN
easat-1947	316	19	as	as	SCONJ
easat-1947	316	20	they	they	PRON
easat-1947	316	21	are	be	AUX
easat-1947	316	22	part	part	NOUN
easat-1947	316	23	of	of	ADP
easat-1947	316	24	the	the	DET
easat-1947	316	25	investment	investment	NOUN
easat-1947	316	26	activities	activity	NOUN
easat-1947	316	27	of	of	ADP
easat-1947	316	28	marathon	marathon	NOUN
easat-1947	316	29	digital	digital	ADJ
easat-1947	316	30	holding	holding	NOUN
easat-1947	316	31	,	,	PUNCT
easat-1947	316	32	inc	inc	PROPN
easat-1947	316	33	.	.	PROPN
easat-1947	316	34	taken	take	VERB
easat-1947	316	35	together	together	ADV
easat-1947	316	36	,	,	PUNCT
easat-1947	316	37	all	all	DET
easat-1947	316	38	these	these	DET
easat-1947	316	39	components	component	NOUN
easat-1947	316	40	reflect	reflect	VERB
easat-1947	316	41	the	the	DET
easat-1947	316	42	impact	impact	NOUN
easat-1947	316	43	of	of	ADP
easat-1947	316	44	the	the	DET
easat-1947	316	45	company	company	NOUN
easat-1947	316	46	's	's	PART
easat-1947	316	47	crypto	crypto	NOUN
easat-1947	316	48	activities	activity	NOUN
easat-1947	316	49	in	in	ADP
easat-1947	316	50	relation	relation	NOUN
easat-1947	316	51	to	to	ADP
easat-1947	316	52	their	their	PRON
easat-1947	316	53	day	day	NOUN
easat-1947	316	54	-to	-to	ADJ
easat-1947	316	55	-	-	PUNCT
easat-1947	316	56	day	day	NOUN
easat-1947	316	57	operations	operation	NOUN
easat-1947	316	58	and	and	CCONJ
easat-1947	316	59	investment	investment	NOUN
easat-1947	316	60	strategy	strategy	NOUN
easat-1947	316	61	.	.	PUNCT
easat-1947	317	1	by	by	ADP
easat-1947	317	2	recording	record	VERB
easat-1947	317	3	them	they	PRON
easat-1947	317	4	as	as	ADP
easat-1947	317	5	operating	operating	NOUN
easat-1947	317	6	expenses	expense	NOUN
easat-1947	317	7	,	,	PUNCT
easat-1947	317	8	marathon	marathon	NOUN
easat-1947	317	9	digital	digital	ADJ
easat-1947	317	10	holding	holding	NOUN
easat-1947	317	11	,	,	PUNCT
easat-1947	317	12	inc	inc	PROPN
easat-1947	317	13	.	.	PROPN
easat-1947	317	14	provides	provide	VERB
easat-1947	317	15	transparency	transparency	NOUN
easat-1947	317	16	to	to	ADP
easat-1947	317	17	the	the	DET
easat-1947	317	18	costs	cost	NOUN
easat-1947	317	19	associated	associate	VERB
easat-1947	317	20	with	with	ADP
easat-1947	317	21	their	their	PRON
easat-1947	317	22	activities	activity	NOUN
easat-1947	317	23	in	in	ADP
easat-1947	317	24	the	the	DET
easat-1947	317	25	crypto	crypto	NOUN
easat-1947	317	26	ecosystem	ecosystem	NOUN
easat-1947	317	27	.	.	PUNCT
easat-1947	318	1	in	in	ADP
easat-1947	318	2	figures	figure	NOUN
easat-1947	318	3	9	9	NUM
easat-1947	318	4	and	and	CCONJ
easat-1947	318	5	10	10	NUM
easat-1947	318	6	the	the	DET
easat-1947	318	7	company	company	NOUN
easat-1947	318	8	riot	riot	NOUN
easat-1947	318	9	platforms	platform	NOUN
easat-1947	318	10	,	,	PUNCT
easat-1947	318	11	inc	inc	PROPN
easat-1947	318	12	.	.	PROPN
easat-1947	318	13	has	have	VERB
easat-1947	318	14	bitcoin	bitcoin	ADJ
easat-1947	318	15	assets	asset	NOUN
easat-1947	318	16	listed	list	VERB
easat-1947	318	17	as	as	ADP
easat-1947	318	18	current	current	ADJ
easat-1947	318	19	assets	asset	NOUN
easat-1947	318	20	on	on	ADP
easat-1947	318	21	its	its	PRON
easat-1947	318	22	balance	balance	NOUN
easat-1947	318	23	sheet	sheet	NOUN
easat-1947	318	24	.	.	PUNCT
easat-1947	319	1	as	as	SCONJ
easat-1947	319	2	a	a	DET
easat-1947	319	3	company	company	NOUN
easat-1947	319	4	focused	focus	VERB
easat-1947	319	5	on	on	ADP
easat-1947	319	6	bitcoin	bitcoin	ADJ
easat-1947	319	7	mining	mining	NOUN
easat-1947	319	8	and	and	CCONJ
easat-1947	319	9	blockchain	blockchain	NOUN
easat-1947	319	10	-	-	PUNCT
easat-1947	319	11	related	relate	VERB
easat-1947	319	12	operations	operation	NOUN
easat-1947	319	13	,	,	PUNCT
easat-1947	319	14	bitcoin	bitcoin	PROPN
easat-1947	319	15	is	be	AUX
easat-1947	319	16	a	a	DET
easat-1947	319	17	major	major	ADJ
easat-1947	319	18	component	component	NOUN
easat-1947	319	19	of	of	ADP
easat-1947	319	20	their	their	PRON
easat-1947	319	21	asset	asset	NOUN
easat-1947	319	22	portfolio	portfolio	NOUN
easat-1947	319	23	.	.	PUNCT
easat-1947	320	1	the	the	DET
easat-1947	320	2	bitcoin	bitcoin	ADJ
easat-1947	320	3	assets	asset	NOUN
easat-1947	320	4	held	hold	VERB
easat-1947	320	5	by	by	ADP
easat-1947	320	6	riot	riot	NOUN
easat-1947	320	7	platforms	platform	NOUN
easat-1947	320	8	,	,	PUNCT
easat-1947	320	9	inc	inc	PROPN
easat-1947	320	10	.	.	PROPN
easat-1947	320	11	reflect	reflect	VERB
easat-1947	320	12	the	the	DET
easat-1947	320	13	company	company	NOUN
easat-1947	320	14	's	's	PART
easat-1947	320	15	investment	investment	NOUN
easat-1947	320	16	in	in	ADP
easat-1947	320	17	the	the	DET
easat-1947	320	18	world	world	NOUN
easat-1947	320	19	's	's	PART
easat-1947	320	20	most	most	ADV
easat-1947	320	21	popular	popular	ADJ
easat-1947	320	22	and	and	CCONJ
easat-1947	320	23	valuable	valuable	ADJ
easat-1947	320	24	crypto	crypto	NOUN
easat-1947	320	25	.	.	PUNCT
easat-1947	321	1	the	the	DET
easat-1947	321	2	value	value	NOUN
easat-1947	321	3	of	of	ADP
easat-1947	321	4	these	these	DET
easat-1947	321	5	bitcoin	bitcoin	ADJ
easat-1947	321	6	assets	asset	NOUN
easat-1947	321	7	can	can	AUX
easat-1947	321	8	fluctuate	fluctuate	VERB
easat-1947	321	9	significantly	significantly	ADV
easat-1947	321	10	as	as	ADP
easat-1947	321	11	the	the	DET
easat-1947	321	12	bitcoin	bitcoin	ADJ
easat-1947	321	13	market	market	NOUN
easat-1947	321	14	price	price	NOUN
easat-1947	321	15	changes	change	NOUN
easat-1947	321	16	dynamically	dynamically	ADV
easat-1947	321	17	.	.	PUNCT
easat-1947	322	1	by	by	ADP
easat-1947	322	2	holding	hold	VERB
easat-1947	322	3	bitcoin	bitcoin	NOUN
easat-1947	322	4	as	as	ADP
easat-1947	322	5	current	current	ADJ
easat-1947	322	6	assets	asset	NOUN
easat-1947	322	7	,	,	PUNCT
easat-1947	322	8	riot	riot	NOUN
easat-1947	322	9	platform	platform	NOUN
easat-1947	322	10	,	,	PUNCT
easat-1947	322	11	inc	inc	PROPN
easat-1947	322	12	.	.	PROPN
easat-1947	322	13	demonstrates	demonstrate	VERB
easat-1947	322	14	their	their	PRON
easat-1947	322	15	commitment	commitment	NOUN
easat-1947	322	16	to	to	ADP
easat-1947	322	17	the	the	DET
easat-1947	322	18	crypto	crypto	X
easat-1947	322	19	ecosystem	ecosystem	NOUN
easat-1947	322	20	and	and	CCONJ
easat-1947	322	21	strategy	strategy	NOUN
easat-1947	322	22	to	to	PART
easat-1947	322	23	capitalise	capitalise	VERB
easat-1947	322	24	on	on	ADP
easat-1947	322	25	opportunities	opportunity	NOUN
easat-1947	322	26	in	in	ADP
easat-1947	322	27	the	the	DET
easat-1947	322	28	ever	ever	ADV
easat-1947	322	29	-	-	PUNCT
easat-1947	322	30	evolving	evolve	VERB
easat-1947	322	31	blockchain	blockchain	NOUN
easat-1947	322	32	and	and	CCONJ
easat-1947	322	33	crypto	crypto	NOUN
easat-1947	322	34	industry	industry	NOUN
easat-1947	322	35	.	.	PUNCT
easat-1947	323	1	figure	figure	NOUN
easat-1947	323	2	10	10	NUM
easat-1947	323	3	.	.	PUNCT
easat-1947	324	1	financial	financial	ADJ
easat-1947	324	2	statement	statement	NOUN
easat-1947	324	3	riot	riot	NOUN
easat-1947	324	4	platforms	platform	NOUN
easat-1947	324	5	,	,	PUNCT
easat-1947	324	6	inc	inc	PROPN
easat-1947	324	7	.	.	PROPN
easat-1947	324	8	2025	2025	NUM
easat-1947	324	9	edelweiss	edelweiss	PROPN
easat-1947	324	10	applied	apply	VERB
easat-1947	324	11	science	science	NOUN
easat-1947	324	12	and	and	CCONJ
easat-1947	324	13	technology	technology	NOUN
easat-1947	324	14	issn	issn	PROPN
easat-1947	324	15	:	:	PUNCT
easat-1947	324	16	2576	2576	NUM
easat-1947	324	17	-	-	SYM
easat-1947	324	18	8484	8484	NUM
easat-1947	324	19	vol	vol	NOUN
easat-1947	324	20	.	.	PROPN
easat-1947	324	21	8	8	NUM
easat-1947	324	22	,	,	PUNCT
easat-1947	324	23	no	no	INTJ
easat-1947	324	24	.	.	NOUN
easat-1947	324	25	5	5	NUM
easat-1947	324	26	:	:	SYM
easat-1947	324	27	2007	2007	NUM
easat-1947	324	28	-	-	SYM
easat-1947	324	29	2037	2037	NUM
easat-1947	324	30	,	,	PUNCT
easat-1947	324	31	2024	2024	NUM
easat-1947	324	32	doi	doi	NOUN
easat-1947	324	33	:	:	PUNCT
easat-1947	324	34	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	324	35	©	©	ADP
easat-1947	324	36	2024	2024	NUM
easat-1947	324	37	by	by	ADP
easat-1947	324	38	the	the	DET
easat-1947	324	39	author	author	NOUN
easat-1947	324	40	;	;	PUNCT
easat-1947	324	41	licensee	licensee	PROPN
easat-1947	324	42	learning	learn	VERB
easat-1947	324	43	gate	gate	PROPN
easat-1947	324	44	bitcoin	bitcoin	PROPN
easat-1947	324	45	mining	mining	NOUN
easat-1947	324	46	activities	activity	NOUN
easat-1947	324	47	by	by	ADP
easat-1947	324	48	riot	riot	NOUN
easat-1947	324	49	platform	platform	NOUN
easat-1947	324	50	,	,	PUNCT
easat-1947	324	51	inc	inc	PROPN
easat-1947	324	52	.	.	PROPN
easat-1947	324	53	are	be	AUX
easat-1947	324	54	recorded	record	VERB
easat-1947	324	55	in	in	ADP
easat-1947	324	56	its	its	PRON
easat-1947	324	57	financial	financial	ADJ
easat-1947	324	58	statements	statement	NOUN
easat-1947	324	59	as	as	ADP
easat-1947	324	60	revenue	revenue	NOUN
easat-1947	324	61	.	.	PUNCT
easat-1947	325	1	the	the	DET
easat-1947	325	2	revenue	revenue	NOUN
easat-1947	325	3	recorded	record	VERB
easat-1947	325	4	by	by	ADP
easat-1947	325	5	riot	riot	NOUN
easat-1947	325	6	platform	platform	NOUN
easat-1947	325	7	,	,	PUNCT
easat-1947	325	8	inc	inc	PROPN
easat-1947	325	9	.	.	PROPN
easat-1947	325	10	in	in	ADP
easat-1947	325	11	its	its	PRON
easat-1947	325	12	financial	financial	ADJ
easat-1947	325	13	statements	statement	NOUN
easat-1947	325	14	is	be	AUX
easat-1947	325	15	derived	derive	VERB
easat-1947	325	16	from	from	ADP
easat-1947	325	17	bitcoin	bitcoin	ADJ
easat-1947	325	18	mining	mining	NOUN
easat-1947	325	19	proceeds	proceed	NOUN
easat-1947	325	20	.	.	PUNCT
easat-1947	326	1	this	this	DET
easat-1947	326	2	revenue	revenue	NOUN
easat-1947	326	3	consists	consist	VERB
easat-1947	326	4	of	of	ADP
easat-1947	326	5	bitcoins	bitcoin	NOUN
easat-1947	326	6	earned	earn	VERB
easat-1947	326	7	by	by	ADP
easat-1947	326	8	the	the	DET
easat-1947	326	9	company	company	NOUN
easat-1947	326	10	in	in	ADP
easat-1947	326	11	exchange	exchange	NOUN
easat-1947	326	12	for	for	ADP
easat-1947	326	13	its	its	PRON
easat-1947	326	14	contribution	contribution	NOUN
easat-1947	326	15	to	to	ADP
easat-1947	326	16	completing	complete	VERB
easat-1947	326	17	blocks	block	NOUN
easat-1947	326	18	of	of	ADP
easat-1947	326	19	transactions	transaction	NOUN
easat-1947	326	20	and	and	CCONJ
easat-1947	326	21	maintaining	maintain	VERB
easat-1947	326	22	the	the	DET
easat-1947	326	23	security	security	NOUN
easat-1947	326	24	of	of	ADP
easat-1947	326	25	the	the	DET
easat-1947	326	26	bitcoin	bitcoin	ADJ
easat-1947	326	27	network	network	NOUN
easat-1947	326	28	.	.	PUNCT
easat-1947	327	1	the	the	DET
easat-1947	327	2	value	value	NOUN
easat-1947	327	3	of	of	ADP
easat-1947	327	4	these	these	DET
easat-1947	327	5	earned	earn	VERB
easat-1947	327	6	bitcoins	bitcoin	NOUN
easat-1947	327	7	is	be	AUX
easat-1947	327	8	recorded	record	VERB
easat-1947	327	9	as	as	ADP
easat-1947	327	10	revenue	revenue	NOUN
easat-1947	327	11	because	because	SCONJ
easat-1947	327	12	it	it	PRON
easat-1947	327	13	is	be	AUX
easat-1947	327	14	the	the	DET
easat-1947	327	15	result	result	NOUN
easat-1947	327	16	of	of	ADP
easat-1947	327	17	the	the	DET
easat-1947	327	18	company	company	NOUN
easat-1947	327	19	's	's	PART
easat-1947	327	20	core	core	NOUN
easat-1947	327	21	operations	operation	NOUN
easat-1947	327	22	in	in	ADP
easat-1947	327	23	the	the	DET
easat-1947	327	24	bitcoin	bitcoin	ADJ
easat-1947	327	25	mining	mining	NOUN
easat-1947	327	26	industry	industry	NOUN
easat-1947	327	27	.	.	PUNCT
easat-1947	328	1	figure	figure	NOUN
easat-1947	328	2	9	9	NUM
easat-1947	328	3	.	.	PUNCT
easat-1947	328	4	financial	financial	ADJ
easat-1947	328	5	statement	statement	NOUN
easat-1947	328	6	riot	riot	NOUN
easat-1947	328	7	platforms	platform	NOUN
easat-1947	328	8	,	,	PUNCT
easat-1947	328	9	inc	inc	PROPN
easat-1947	328	10	.	.	PROPN
easat-1947	328	11	recording	record	VERB
easat-1947	328	12	bitcoin	bitcoin	NOUN
easat-1947	328	13	mining	mining	NOUN
easat-1947	328	14	as	as	ADP
easat-1947	328	15	cost	cost	NOUN
easat-1947	328	16	of	of	ADP
easat-1947	328	17	revenue	revenue	NOUN
easat-1947	328	18	,	,	PUNCT
easat-1947	328	19	riot	riot	NOUN
easat-1947	328	20	platform	platform	NOUN
easat-1947	328	21	,	,	PUNCT
easat-1947	328	22	inc	inc	PROPN
easat-1947	328	23	.	.	PROPN
easat-1947	328	24	's	's	PART
easat-1947	328	25	bitcoin	bitcoin	ADJ
easat-1947	328	26	mining	mining	NOUN
easat-1947	328	27	activities	activity	NOUN
easat-1947	328	28	are	be	AUX
easat-1947	328	29	an	an	DET
easat-1947	328	30	integral	integral	ADJ
easat-1947	328	31	part	part	NOUN
easat-1947	328	32	of	of	ADP
easat-1947	328	33	the	the	DET
easat-1947	328	34	company	company	NOUN
easat-1947	328	35	's	's	PART
easat-1947	328	36	operations	operation	NOUN
easat-1947	328	37	and	and	CCONJ
easat-1947	328	38	are	be	AUX
easat-1947	328	39	recorded	record	VERB
easat-1947	328	40	as	as	ADP
easat-1947	328	41	cost	cost	NOUN
easat-1947	328	42	of	of	ADP
easat-1947	328	43	revenue	revenue	NOUN
easat-1947	328	44	in	in	ADP
easat-1947	328	45	its	its	PRON
easat-1947	328	46	financial	financial	ADJ
easat-1947	328	47	statements	statement	NOUN
easat-1947	328	48	.	.	PUNCT
easat-1947	329	1	costs	cost	NOUN
easat-1947	329	2	associated	associate	VERB
easat-1947	329	3	with	with	ADP
easat-1947	329	4	bitcoin	bitcoin	ADJ
easat-1947	329	5	mining	mining	NOUN
easat-1947	329	6	,	,	PUNCT
easat-1947	329	7	such	such	ADJ
easat-1947	329	8	as	as	ADP
easat-1947	329	9	equipment	equipment	NOUN
easat-1947	329	10	costs	cost	NOUN
easat-1947	329	11	,	,	PUNCT
easat-1947	329	12	electricity	electricity	NOUN
easat-1947	329	13	,	,	PUNCT
easat-1947	329	14	data	datum	NOUN
easat-1947	329	15	centre	centre	NOUN
easat-1947	329	16	management	management	NOUN
easat-1947	329	17	,	,	PUNCT
easat-1947	329	18	and	and	CCONJ
easat-1947	329	19	other	other	ADJ
easat-1947	329	20	operating	operating	NOUN
easat-1947	329	21	expenses	expense	NOUN
easat-1947	329	22	,	,	PUNCT
easat-1947	329	23	are	be	AUX
easat-1947	329	24	considered	consider	VERB
easat-1947	329	25	cost	cost	NOUN
easat-1947	329	26	of	of	ADP
easat-1947	329	27	revenue	revenue	NOUN
easat-1947	329	28	because	because	SCONJ
easat-1947	329	29	they	they	PRON
easat-1947	329	30	are	be	AUX
easat-1947	329	31	directly	directly	ADV
easat-1947	329	32	related	relate	VERB
easat-1947	329	33	to	to	ADP
easat-1947	329	34	generating	generate	VERB
easat-1947	329	35	the	the	DET
easat-1947	329	36	company	company	NOUN
easat-1947	329	37	's	's	PART
easat-1947	329	38	primary	primary	ADJ
easat-1947	329	39	revenue	revenue	NOUN
easat-1947	329	40	from	from	ADP
easat-1947	329	41	bitcoin	bitcoin	ADJ
easat-1947	329	42	mining	mining	NOUN
easat-1947	329	43	activities	activity	NOUN
easat-1947	329	44	.	.	PUNCT
easat-1947	330	1	recording	recording	NOUN
easat-1947	330	2	change	change	NOUN
easat-1947	330	3	in	in	ADP
easat-1947	330	4	fair	fair	ADJ
easat-1947	330	5	value	value	NOUN
easat-1947	330	6	of	of	ADP
easat-1947	330	7	bitcoin	bitcoin	NOUN
easat-1947	330	8	as	as	ADP
easat-1947	330	9	cost	cost	NOUN
easat-1947	330	10	of	of	ADP
easat-1947	330	11	revenue	revenue	NOUN
easat-1947	330	12	,	,	PUNCT
easat-1947	330	13	changes	change	NOUN
easat-1947	330	14	in	in	ADP
easat-1947	330	15	the	the	DET
easat-1947	330	16	fair	fair	ADJ
easat-1947	330	17	value	value	NOUN
easat-1947	330	18	of	of	ADP
easat-1947	330	19	bitcoin	bitcoin	NOUN
easat-1947	330	20	held	hold	VERB
easat-1947	330	21	by	by	ADP
easat-1947	330	22	riot	riot	NOUN
easat-1947	330	23	platform	platform	NOUN
easat-1947	330	24	,	,	PUNCT
easat-1947	330	25	inc	inc	PROPN
easat-1947	330	26	.	.	PROPN
easat-1947	330	27	and	and	CCONJ
easat-1947	330	28	considered	consider	VERB
easat-1947	330	29	as	as	ADP
easat-1947	330	30	cost	cost	NOUN
easat-1947	330	31	of	of	ADP
easat-1947	330	32	revenue	revenue	NOUN
easat-1947	330	33	reflect	reflect	VERB
easat-1947	330	34	fluctuations	fluctuation	NOUN
easat-1947	330	35	in	in	ADP
easat-1947	330	36	the	the	DET
easat-1947	330	37	value	value	NOUN
easat-1947	330	38	of	of	ADP
easat-1947	330	39	bitcoin	bitcoin	NOUN
easat-1947	330	40	in	in	ADP
easat-1947	330	41	the	the	DET
easat-1947	330	42	company	company	NOUN
easat-1947	330	43	's	's	PART
easat-1947	330	44	portfolio	portfolio	NOUN
easat-1947	330	45	.	.	PUNCT
easat-1947	331	1	if	if	SCONJ
easat-1947	331	2	there	there	PRON
easat-1947	331	3	is	be	VERB
easat-1947	331	4	a	a	DET
easat-1947	331	5	decrease	decrease	NOUN
easat-1947	331	6	in	in	ADP
easat-1947	331	7	the	the	DET
easat-1947	331	8	value	value	NOUN
easat-1947	331	9	of	of	ADP
easat-1947	331	10	bitcoin	bitcoin	NOUN
easat-1947	331	11	from	from	ADP
easat-1947	331	12	the	the	DET
easat-1947	331	13	previous	previous	ADJ
easat-1947	331	14	period	period	NOUN
easat-1947	331	15	,	,	PUNCT
easat-1947	331	16	this	this	DET
easat-1947	331	17	change	change	NOUN
easat-1947	331	18	will	will	AUX
easat-1947	331	19	be	be	AUX
easat-1947	331	20	recorded	record	VERB
easat-1947	331	21	as	as	ADP
easat-1947	331	22	an	an	DET
easat-1947	331	23	expense	expense	NOUN
easat-1947	331	24	in	in	ADP
easat-1947	331	25	the	the	DET
easat-1947	331	26	financial	financial	ADJ
easat-1947	331	27	statements	statement	NOUN
easat-1947	331	28	because	because	SCONJ
easat-1947	331	29	it	it	PRON
easat-1947	331	30	reduces	reduce	VERB
easat-1947	331	31	the	the	DET
easat-1947	331	32	value	value	NOUN
easat-1947	331	33	of	of	ADP
easat-1947	331	34	the	the	DET
easat-1947	331	35	assets	asset	NOUN
easat-1947	331	36	held	hold	VERB
easat-1947	331	37	by	by	ADP
easat-1947	331	38	the	the	DET
easat-1947	331	39	company	company	NOUN
easat-1947	331	40	and	and	CCONJ
easat-1947	331	41	has	have	VERB
easat-1947	331	42	a	a	DET
easat-1947	331	43	direct	direct	ADJ
easat-1947	331	44	impact	impact	NOUN
easat-1947	331	45	on	on	ADP
easat-1947	331	46	the	the	DET
easat-1947	331	47	revenue	revenue	NOUN
easat-1947	331	48	generated	generate	VERB
easat-1947	331	49	.	.	PUNCT
easat-1947	332	1	listing	list	VERB
easat-1947	332	2	realised	realise	VERB
easat-1947	332	3	gain	gain	NOUN
easat-1947	332	4	on	on	ADP
easat-1947	332	5	sale	sale	NOUN
easat-1947	332	6	of	of	ADP
easat-1947	332	7	bitcoin	bitcoin	NOUN
easat-1947	332	8	as	as	ADP
easat-1947	332	9	cost	cost	NOUN
easat-1947	332	10	of	of	ADP
easat-1947	332	11	revenue	revenue	NOUN
easat-1947	332	12	,	,	PUNCT
easat-1947	332	13	profit	profit	NOUN
easat-1947	332	14	realised	realise	VERB
easat-1947	332	15	from	from	ADP
easat-1947	332	16	the	the	DET
easat-1947	332	17	sale	sale	NOUN
easat-1947	332	18	of	of	ADP
easat-1947	332	19	bitcoin	bitcoin	NOUN
easat-1947	332	20	by	by	ADP
easat-1947	332	21	riot	riot	NOUN
easat-1947	332	22	platform	platform	NOUN
easat-1947	332	23	,	,	PUNCT
easat-1947	332	24	inc	inc	PROPN
easat-1947	332	25	.	.	PROPN
easat-1947	333	1	this	this	PRON
easat-1947	333	2	is	be	AUX
easat-1947	333	3	because	because	SCONJ
easat-1947	333	4	the	the	DET
easat-1947	333	5	sale	sale	NOUN
easat-1947	333	6	of	of	ADP
easat-1947	333	7	bitcoin	bitcoin	NOUN
easat-1947	333	8	is	be	AUX
easat-1947	333	9	part	part	NOUN
easat-1947	333	10	of	of	ADP
easat-1947	333	11	the	the	DET
easat-1947	333	12	company	company	NOUN
easat-1947	333	13	's	's	PART
easat-1947	333	14	operating	operating	NOUN
easat-1947	333	15	activities	activity	NOUN
easat-1947	333	16	that	that	PRON
easat-1947	333	17	are	be	AUX
easat-1947	333	18	directly	directly	ADV
easat-1947	333	19	related	relate	VERB
easat-1947	333	20	to	to	ADP
easat-1947	333	21	their	their	PRON
easat-1947	333	22	primary	primary	ADJ
easat-1947	333	23	revenue	revenue	NOUN
easat-1947	333	24	.	.	PUNCT
easat-1947	334	1	this	this	PRON
easat-1947	334	2	realised	realise	VERB
easat-1947	334	3	gain	gain	NOUN
easat-1947	334	4	on	on	ADP
easat-1947	334	5	the	the	DET
easat-1947	334	6	sale	sale	NOUN
easat-1947	334	7	of	of	ADP
easat-1947	334	8	bitcoin	bitcoin	NOUN
easat-1947	334	9	is	be	AUX
easat-1947	334	10	considered	consider	VERB
easat-1947	334	11	a	a	DET
easat-1947	334	12	deduction	deduction	NOUN
easat-1947	334	13	from	from	ADP
easat-1947	334	14	operating	operate	VERB
easat-1947	334	15	expenses	expense	NOUN
easat-1947	334	16	to	to	PART
easat-1947	334	17	reflect	reflect	VERB
easat-1947	334	18	its	its	PRON
easat-1947	334	19	effect	effect	NOUN
easat-1947	334	20	on	on	ADP
easat-1947	334	21	the	the	DET
easat-1947	334	22	company	company	NOUN
easat-1947	334	23	's	's	PART
easat-1947	334	24	gross	gross	ADJ
easat-1947	334	25	revenue	revenue	NOUN
easat-1947	334	26	.	.	PUNCT
easat-1947	335	1	recording	recording	NOUN
easat-1947	335	2	impairment	impairment	NOUN
easat-1947	335	3	of	of	ADP
easat-1947	335	4	bitcoin	bitcoin	NOUN
easat-1947	335	5	as	as	ADP
easat-1947	335	6	cost	cost	NOUN
easat-1947	335	7	of	of	ADP
easat-1947	335	8	revenue	revenue	NOUN
easat-1947	335	9	,	,	PUNCT
easat-1947	335	10	if	if	SCONJ
easat-1947	335	11	there	there	PRON
easat-1947	335	12	is	be	VERB
easat-1947	335	13	a	a	DET
easat-1947	335	14	decline	decline	NOUN
easat-1947	335	15	in	in	ADP
easat-1947	335	16	the	the	DET
easat-1947	335	17	value	value	NOUN
easat-1947	335	18	of	of	ADP
easat-1947	335	19	bitcoin	bitcoin	ADJ
easat-1947	335	20	assets	asset	NOUN
easat-1947	335	21	held	hold	VERB
easat-1947	335	22	by	by	ADP
easat-1947	335	23	riot	riot	NOUN
easat-1947	335	24	platform	platform	NOUN
easat-1947	335	25	,	,	PUNCT
easat-1947	335	26	inc	inc	PROPN
easat-1947	335	27	.	.	PROPN
easat-1947	336	1	this	this	PRON
easat-1947	336	2	may	may	AUX
easat-1947	336	3	result	result	VERB
easat-1947	336	4	in	in	ADP
easat-1947	336	5	impairment	impairment	ADJ
easat-1947	336	6	being	be	AUX
easat-1947	336	7	recorded	record	VERB
easat-1947	336	8	as	as	ADP
easat-1947	336	9	cost	cost	NOUN
easat-1947	336	10	of	of	ADP
easat-1947	336	11	revenue	revenue	NOUN
easat-1947	336	12	.	.	PUNCT
easat-1947	337	1	the	the	DET
easat-1947	337	2	impairment	impairment	NOUN
easat-1947	337	3	of	of	ADP
easat-1947	337	4	bitcoin	bitcoin	NOUN
easat-1947	337	5	is	be	AUX
easat-1947	337	6	considered	consider	VERB
easat-1947	337	7	an	an	DET
easat-1947	337	8	operating	operating	NOUN
easat-1947	337	9	expense	expense	NOUN
easat-1947	337	10	as	as	SCONJ
easat-1947	337	11	it	it	PRON
easat-1947	337	12	reduces	reduce	VERB
easat-1947	337	13	the	the	DET
easat-1947	337	14	value	value	NOUN
easat-1947	337	15	of	of	ADP
easat-1947	337	16	the	the	DET
easat-1947	337	17	assets	asset	NOUN
easat-1947	337	18	held	hold	VERB
easat-1947	337	19	by	by	ADP
easat-1947	337	20	the	the	DET
easat-1947	337	21	company	company	NOUN
easat-1947	337	22	and	and	CCONJ
easat-1947	337	23	has	have	VERB
easat-1947	337	24	a	a	DET
easat-1947	337	25	direct	direct	ADJ
easat-1947	337	26	impact	impact	NOUN
easat-1947	337	27	on	on	ADP
easat-1947	337	28	their	their	PRON
easat-1947	337	29	financial	financial	ADJ
easat-1947	337	30	performance	performance	NOUN
easat-1947	337	31	.	.	PUNCT
easat-1947	338	1	recording	recording	NOUN
easat-1947	338	2	impairment	impairment	NOUN
easat-1947	338	3	of	of	ADP
easat-1947	338	4	miners	miner	NOUN
easat-1947	338	5	as	as	ADP
easat-1947	338	6	cost	cost	NOUN
easat-1947	338	7	of	of	ADP
easat-1947	338	8	revenue	revenue	NOUN
easat-1947	338	9	riot	riot	NOUN
easat-1947	338	10	platform	platform	NOUN
easat-1947	338	11	,	,	PUNCT
easat-1947	338	12	inc	inc	PROPN
easat-1947	338	13	.	.	PROPN
easat-1947	338	14	may	may	AUX
easat-1947	338	15	own	own	VERB
easat-1947	338	16	miners	miner	NOUN
easat-1947	338	17	to	to	PART
easat-1947	338	18	support	support	VERB
easat-1947	338	19	their	their	PRON
easat-1947	338	20	bitcoin	bitcoin	ADJ
easat-1947	338	21	mining	mining	NOUN
easat-1947	338	22	operations	operation	NOUN
easat-1947	338	23	.	.	PUNCT
easat-1947	339	1	if	if	SCONJ
easat-1947	339	2	there	there	PRON
easat-1947	339	3	is	be	VERB
easat-1947	339	4	an	an	DET
easat-1947	339	5	impairment	impairment	NOUN
easat-1947	339	6	or	or	CCONJ
easat-1947	339	7	inability	inability	NOUN
easat-1947	339	8	of	of	ADP
easat-1947	339	9	these	these	DET
easat-1947	339	10	miners	miner	NOUN
easat-1947	339	11	to	to	PART
easat-1947	339	12	efficiently	efficiently	ADV
easat-1947	339	13	generate	generate	VERB
easat-1947	339	14	bitcoin	bitcoin	NOUN
easat-1947	339	15	,	,	PUNCT
easat-1947	339	16	this	this	PRON
easat-1947	339	17	may	may	AUX
easat-1947	339	18	result	result	VERB
easat-1947	339	19	in	in	ADP
easat-1947	339	20	an	an	DET
easat-1947	339	21	impairment	impairment	NOUN
easat-1947	339	22	being	be	AUX
easat-1947	339	23	recorded	record	VERB
easat-1947	339	24	as	as	ADP
easat-1947	339	25	a	a	DET
easat-1947	339	26	cost	cost	NOUN
easat-1947	339	27	of	of	ADP
easat-1947	339	28	revenue	revenue	NOUN
easat-1947	339	29	.	.	PUNCT
easat-1947	340	1	impairment	impairment	NOUN
easat-1947	340	2	of	of	ADP
easat-1947	340	3	miners	miner	NOUN
easat-1947	340	4	is	be	AUX
easat-1947	340	5	considered	consider	VERB
easat-1947	340	6	an	an	DET
easat-1947	340	7	operating	operating	NOUN
easat-1947	340	8	expense	expense	NOUN
easat-1947	340	9	as	as	SCONJ
easat-1947	340	10	it	it	PRON
easat-1947	340	11	is	be	AUX
easat-1947	340	12	part	part	NOUN
easat-1947	340	13	of	of	ADP
easat-1947	340	14	the	the	DET
easat-1947	340	15	company	company	NOUN
easat-1947	340	16	's	's	PART
easat-1947	340	17	main	main	ADJ
easat-1947	340	18	activity	activity	NOUN
easat-1947	340	19	in	in	ADP
easat-1947	340	20	running	run	VERB
easat-1947	340	21	bitcoin	bitcoin	ADJ
easat-1947	340	22	mining	mining	NOUN
easat-1947	340	23	operations	operation	NOUN
easat-1947	340	24	.	.	PUNCT
easat-1947	341	1	2026	2026	NUM
easat-1947	341	2	edelweiss	edelweiss	PROPN
easat-1947	341	3	applied	apply	VERB
easat-1947	341	4	science	science	NOUN
easat-1947	341	5	and	and	CCONJ
easat-1947	341	6	technology	technology	NOUN
easat-1947	341	7	issn	issn	PROPN
easat-1947	341	8	:	:	PUNCT
easat-1947	341	9	2576	2576	NUM
easat-1947	341	10	-	-	SYM
easat-1947	341	11	8484	8484	NUM
easat-1947	341	12	vol	vol	NOUN
easat-1947	341	13	.	.	PROPN
easat-1947	341	14	8	8	NUM
easat-1947	341	15	,	,	PUNCT
easat-1947	341	16	no	no	INTJ
easat-1947	341	17	.	.	NOUN
easat-1947	341	18	5	5	NUM
easat-1947	341	19	:	:	SYM
easat-1947	341	20	2007	2007	NUM
easat-1947	341	21	-	-	SYM
easat-1947	341	22	2037	2037	NUM
easat-1947	341	23	,	,	PUNCT
easat-1947	341	24	2024	2024	NUM
easat-1947	341	25	doi	doi	NOUN
easat-1947	341	26	:	:	PUNCT
easat-1947	341	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	341	28	©	©	ADP
easat-1947	341	29	2024	2024	NUM
easat-1947	341	30	by	by	ADP
easat-1947	341	31	the	the	DET
easat-1947	341	32	author	author	NOUN
easat-1947	341	33	;	;	PUNCT
easat-1947	341	34	licensee	licensee	PROPN
easat-1947	341	35	learning	learn	VERB
easat-1947	341	36	gate	gate	PROPN
easat-1947	341	37	figure	figure	NOUN
easat-1947	341	38	11	11	NUM
easat-1947	341	39	.	.	PUNCT
easat-1947	342	1	financial	financial	ADJ
easat-1947	342	2	statement	statement	NOUN
easat-1947	342	3	cleanspark	cleanspark	NOUN
easat-1947	342	4	,	,	PUNCT
easat-1947	342	5	inc	inc	PROPN
easat-1947	342	6	.	.	PROPN
easat-1947	342	7	figure	figure	PROPN
easat-1947	342	8	12	12	NUM
easat-1947	342	9	.	.	PUNCT
easat-1947	343	1	financial	financial	ADJ
easat-1947	343	2	statement	statement	NOUN
easat-1947	343	3	cleanspark	cleanspark	NOUN
easat-1947	343	4	,	,	PUNCT
easat-1947	343	5	inc	inc	PROPN
easat-1947	343	6	.	.	PROPN
easat-1947	343	7	in	in	ADP
easat-1947	343	8	figures	figure	NOUN
easat-1947	343	9	11	11	NUM
easat-1947	343	10	and	and	CCONJ
easat-1947	343	11	12	12	NUM
easat-1947	343	12	,	,	PUNCT
easat-1947	343	13	cleanspark	cleanspark	NOUN
easat-1947	343	14	company	company	NOUN
easat-1947	343	15	,	,	PUNCT
easat-1947	343	16	inc	inc	PROPN
easat-1947	343	17	.	.	PROPN
easat-1947	343	18	records	record	VERB
easat-1947	343	19	bitcoin	bitcoin	ADJ
easat-1947	343	20	assets	asset	NOUN
easat-1947	343	21	in	in	ADP
easat-1947	343	22	its	its	PRON
easat-1947	343	23	financial	financial	ADJ
easat-1947	343	24	statements	statement	NOUN
easat-1947	343	25	as	as	ADP
easat-1947	343	26	assets	asset	NOUN
easat-1947	343	27	.	.	PUNCT
easat-1947	344	1	bitcoin	bitcoin	PROPN
easat-1947	344	2	,	,	PUNCT
easat-1947	344	3	as	as	ADP
easat-1947	344	4	the	the	DET
easat-1947	344	5	main	main	ADJ
easat-1947	344	6	digital	digital	ADJ
easat-1947	344	7	asset	asset	NOUN
easat-1947	344	8	in	in	ADP
easat-1947	344	9	the	the	DET
easat-1947	344	10	crypto	crypto	NOUN
easat-1947	344	11	ecosystem	ecosystem	NOUN
easat-1947	344	12	,	,	PUNCT
easat-1947	344	13	is	be	AUX
easat-1947	344	14	recorded	record	VERB
easat-1947	344	15	as	as	ADP
easat-1947	344	16	an	an	DET
easat-1947	344	17	asset	asset	NOUN
easat-1947	344	18	in	in	ADP
easat-1947	344	19	the	the	DET
easat-1947	344	20	company	company	NOUN
easat-1947	344	21	's	's	PART
easat-1947	344	22	balance	balance	NOUN
easat-1947	344	23	sheet	sheet	NOUN
easat-1947	344	24	.	.	PUNCT
easat-1947	345	1	the	the	DET
easat-1947	345	2	value	value	NOUN
easat-1947	345	3	of	of	ADP
easat-1947	345	4	bitcoin	bitcoin	NOUN
easat-1947	345	5	owned	own	VERB
easat-1947	345	6	by	by	ADP
easat-1947	345	7	cleanspark	cleanspark	PROPN
easat-1947	345	8	,	,	PUNCT
easat-1947	345	9	inc	inc	PROPN
easat-1947	345	10	.	.	PROPN
easat-1947	345	11	is	be	AUX
easat-1947	345	12	reflected	reflect	VERB
easat-1947	345	13	in	in	ADP
easat-1947	345	14	the	the	DET
easat-1947	345	15	total	total	ADJ
easat-1947	345	16	value	value	NOUN
easat-1947	345	17	of	of	ADP
easat-1947	345	18	the	the	DET
easat-1947	345	19	company	company	NOUN
easat-1947	345	20	's	's	PART
easat-1947	345	21	assets	asset	NOUN
easat-1947	345	22	and	and	CCONJ
easat-1947	345	23	can	can	AUX
easat-1947	345	24	fluctuate	fluctuate	VERB
easat-1947	345	25	according	accord	VERB
easat-1947	345	26	to	to	ADP
easat-1947	345	27	the	the	DET
easat-1947	345	28	highly	highly	ADV
easat-1947	345	29	dynamic	dynamic	ADJ
easat-1947	345	30	bitcoin	bitcoin	NOUN
easat-1947	345	31	market	market	NOUN
easat-1947	345	32	price	price	NOUN
easat-1947	345	33	.	.	PUNCT
easat-1947	346	1	the	the	DET
easat-1947	346	2	recording	recording	NOUN
easat-1947	346	3	of	of	ADP
easat-1947	346	4	bitcoin	bitcoin	ADJ
easat-1947	346	5	mining	mining	NOUN
easat-1947	346	6	revenue	revenue	NOUN
easat-1947	346	7	in	in	ADP
easat-1947	346	8	the	the	DET
easat-1947	346	9	financial	financial	ADJ
easat-1947	346	10	statements	statement	NOUN
easat-1947	346	11	as	as	ADP
easat-1947	346	12	revenue	revenue	NOUN
easat-1947	346	13	,	,	PUNCT
easat-1947	346	14	reflects	reflect	VERB
easat-1947	346	15	the	the	DET
easat-1947	346	16	total	total	ADJ
easat-1947	346	17	revenue	revenue	NOUN
easat-1947	346	18	generated	generate	VERB
easat-1947	346	19	after	after	ADP
easat-1947	346	20	accounting	account	VERB
easat-1947	346	21	for	for	ADP
easat-1947	346	22	all	all	DET
easat-1947	346	23	costs	cost	NOUN
easat-1947	346	24	associated	associate	VERB
easat-1947	346	25	with	with	ADP
easat-1947	346	26	bitcoin	bitcoin	ADJ
easat-1947	346	27	mining	mining	NOUN
easat-1947	346	28	operations	operation	NOUN
easat-1947	346	29	,	,	PUNCT
easat-1947	346	30	including	include	VERB
easat-1947	346	31	equipment	equipment	NOUN
easat-1947	346	32	costs	cost	NOUN
easat-1947	346	33	,	,	PUNCT
easat-1947	346	34	electricity	electricity	NOUN
easat-1947	346	35	,	,	PUNCT
easat-1947	346	36	data	datum	NOUN
easat-1947	346	37	centre	centre	NOUN
easat-1947	346	38	management	management	NOUN
easat-1947	346	39	,	,	PUNCT
easat-1947	346	40	and	and	CCONJ
easat-1947	346	41	other	other	ADJ
easat-1947	346	42	operating	operating	NOUN
easat-1947	346	43	expenses	expense	NOUN
easat-1947	346	44	.	.	PUNCT
easat-1947	347	1	bitcoin	bitcoin	NOUN
easat-1947	347	2	mining	mining	NOUN
easat-1947	347	3	revenue	revenue	NOUN
easat-1947	347	4	is	be	AUX
easat-1947	347	5	an	an	DET
easat-1947	347	6	important	important	ADJ
easat-1947	347	7	component	component	NOUN
easat-1947	347	8	of	of	ADP
easat-1947	347	9	cleanspark	cleanspark	PROPN
easat-1947	347	10	,	,	PUNCT
easat-1947	347	11	inc	inc	PROPN
easat-1947	347	12	.	.	PROPN
easat-1947	347	13	's	's	PART
easat-1947	347	14	revenue	revenue	NOUN
easat-1947	347	15	and	and	CCONJ
easat-1947	347	16	reflects	reflect	VERB
easat-1947	347	17	their	their	PRON
easat-1947	347	18	operational	operational	ADJ
easat-1947	347	19	performance	performance	NOUN
easat-1947	347	20	in	in	ADP
easat-1947	347	21	the	the	DET
easat-1947	347	22	bitcoin	bitcoin	ADJ
easat-1947	347	23	mining	mining	NOUN
easat-1947	347	24	industry	industry	NOUN
easat-1947	347	25	.	.	PUNCT
easat-1947	348	1	the	the	DET
easat-1947	348	2	recording	recording	NOUN
easat-1947	348	3	of	of	ADP
easat-1947	348	4	other	other	ADJ
easat-1947	348	5	impairment	impairment	ADJ
easat-1947	348	6	expense	expense	NOUN
easat-1947	348	7	(	(	PUNCT
easat-1947	348	8	related	relate	VERB
easat-1947	348	9	to	to	PART
easat-1947	348	10	bitcoin	bitcoin	VERB
easat-1947	348	11	)	)	PUNCT
easat-1947	348	12	in	in	ADP
easat-1947	348	13	the	the	DET
easat-1947	348	14	financial	financial	ADJ
easat-1947	348	15	statements	statement	NOUN
easat-1947	348	16	as	as	ADP
easat-1947	348	17	costs	cost	NOUN
easat-1947	348	18	and	and	CCONJ
easat-1947	348	19	expenses	expense	NOUN
easat-1947	348	20	,	,	PUNCT
easat-1947	348	21	reflects	reflect	VERB
easat-1947	348	22	the	the	DET
easat-1947	348	23	impairment	impairment	NOUN
easat-1947	348	24	of	of	ADP
easat-1947	348	25	bitcoin	bitcoin	ADJ
easat-1947	348	26	or	or	CCONJ
easat-1947	348	27	other	other	ADJ
easat-1947	348	28	losses	loss	NOUN
easat-1947	348	29	related	relate	VERB
easat-1947	348	30	to	to	ADP
easat-1947	348	31	the	the	DET
easat-1947	348	32	asset	asset	NOUN
easat-1947	348	33	.	.	PUNCT
easat-1947	349	1	this	this	DET
easat-1947	349	2	2027	2027	NUM
easat-1947	349	3	edelweiss	edelweiss	PROPN
easat-1947	349	4	applied	apply	VERB
easat-1947	349	5	science	science	NOUN
easat-1947	349	6	and	and	CCONJ
easat-1947	349	7	technology	technology	NOUN
easat-1947	349	8	issn	issn	PROPN
easat-1947	349	9	:	:	PUNCT
easat-1947	349	10	2576	2576	NUM
easat-1947	349	11	-	-	SYM
easat-1947	349	12	8484	8484	NUM
easat-1947	349	13	vol	vol	NOUN
easat-1947	349	14	.	.	PROPN
easat-1947	349	15	8	8	NUM
easat-1947	349	16	,	,	PUNCT
easat-1947	349	17	no	no	INTJ
easat-1947	349	18	.	.	NOUN
easat-1947	349	19	5	5	NUM
easat-1947	349	20	:	:	SYM
easat-1947	349	21	2007	2007	NUM
easat-1947	349	22	-	-	SYM
easat-1947	349	23	2037	2037	NUM
easat-1947	349	24	,	,	PUNCT
easat-1947	349	25	2024	2024	NUM
easat-1947	349	26	doi	doi	NOUN
easat-1947	349	27	:	:	PUNCT
easat-1947	349	28	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	349	29	©	©	ADP
easat-1947	349	30	2024	2024	NUM
easat-1947	349	31	by	by	ADP
easat-1947	349	32	the	the	DET
easat-1947	349	33	author	author	NOUN
easat-1947	349	34	;	;	PUNCT
easat-1947	349	35	licensee	licensee	PROPN
easat-1947	349	36	learning	learning	NOUN
easat-1947	349	37	gate	gate	PROPN
easat-1947	349	38	impairment	impairment	PROPN
easat-1947	349	39	charge	charge	NOUN
easat-1947	349	40	is	be	AUX
easat-1947	349	41	recognised	recognise	VERB
easat-1947	349	42	when	when	SCONJ
easat-1947	349	43	the	the	DET
easat-1947	349	44	market	market	NOUN
easat-1947	349	45	value	value	NOUN
easat-1947	349	46	of	of	ADP
easat-1947	349	47	bitcoin	bitcoin	ADJ
easat-1947	349	48	declines	decline	NOUN
easat-1947	349	49	significantly	significantly	ADV
easat-1947	349	50	below	below	ADP
easat-1947	349	51	its	its	PRON
easat-1947	349	52	carrying	carrying	NOUN
easat-1947	349	53	value	value	NOUN
easat-1947	349	54	in	in	ADP
easat-1947	349	55	the	the	DET
easat-1947	349	56	company	company	NOUN
easat-1947	349	57	's	's	PART
easat-1947	349	58	statement	statement	NOUN
easat-1947	349	59	of	of	ADP
easat-1947	349	60	operations	operation	NOUN
easat-1947	349	61	.	.	PUNCT
easat-1947	350	1	this	this	DET
easat-1947	350	2	impairment	impairment	NOUN
easat-1947	350	3	can	can	AUX
easat-1947	350	4	be	be	AUX
easat-1947	350	5	caused	cause	VERB
easat-1947	350	6	by	by	ADP
easat-1947	350	7	market	market	NOUN
easat-1947	350	8	price	price	NOUN
easat-1947	350	9	fluctuations	fluctuation	NOUN
easat-1947	350	10	or	or	CCONJ
easat-1947	350	11	changes	change	NOUN
easat-1947	350	12	in	in	ADP
easat-1947	350	13	crypto	crypto	NOUN
easat-1947	350	14	market	market	NOUN
easat-1947	350	15	conditions	condition	NOUN
easat-1947	350	16	.	.	PUNCT
easat-1947	351	1	other	other	ADJ
easat-1947	351	2	impairment	impairment	ADJ
easat-1947	351	3	expense	expense	NOUN
easat-1947	351	4	related	relate	VERB
easat-1947	351	5	to	to	ADP
easat-1947	351	6	bitcoin	bitcoin	PROPN
easat-1947	351	7	reflects	reflect	VERB
easat-1947	351	8	the	the	DET
easat-1947	351	9	direct	direct	ADJ
easat-1947	351	10	impact	impact	NOUN
easat-1947	351	11	of	of	ADP
easat-1947	351	12	changes	change	NOUN
easat-1947	351	13	in	in	ADP
easat-1947	351	14	the	the	DET
easat-1947	351	15	value	value	NOUN
easat-1947	351	16	of	of	ADP
easat-1947	351	17	crypto	crypto	ADJ
easat-1947	351	18	assets	asset	NOUN
easat-1947	351	19	in	in	ADP
easat-1947	351	20	the	the	DET
easat-1947	351	21	company	company	NOUN
easat-1947	351	22	's	's	PART
easat-1947	351	23	financial	financial	ADJ
easat-1947	351	24	statements	statement	NOUN
easat-1947	351	25	.	.	PUNCT
easat-1947	352	1	in	in	ADP
easat-1947	352	2	figure	figure	NOUN
easat-1947	352	3	13	13	NUM
easat-1947	352	4	,	,	PUNCT
easat-1947	352	5	galaxy	galaxy	VERB
easat-1947	352	6	digital	digital	ADJ
easat-1947	352	7	holding	hold	VERB
easat-1947	352	8	company	company	NOUN
easat-1947	352	9	's	's	PART
easat-1947	352	10	digital	digital	ADJ
easat-1947	352	11	assets	asset	NOUN
easat-1947	352	12	,	,	PUNCT
easat-1947	352	13	receivable	receivable	ADJ
easat-1947	352	14	for	for	ADP
easat-1947	352	15	digital	digital	ADJ
easat-1947	352	16	asset	asset	NOUN
easat-1947	352	17	trades	trade	NOUN
easat-1947	352	18	,	,	PUNCT
easat-1947	352	19	digital	digital	ADJ
easat-1947	352	20	asset	asset	NOUN
easat-1947	352	21	loans	loan	NOUN
easat-1947	352	22	receivable	receivable	ADJ
easat-1947	352	23	(	(	PUNCT
easat-1947	352	24	net	net	NOUN
easat-1947	352	25	of	of	ADP
easat-1947	352	26	allowance	allowance	NOUN
easat-1947	352	27	)	)	PUNCT
easat-1947	352	28	,	,	PUNCT
easat-1947	352	29	and	and	CCONJ
easat-1947	352	30	digital	digital	ADJ
easat-1947	352	31	assets	asset	NOUN
easat-1947	352	32	receivable	receivable	NOUN
easat-1947	352	33	are	be	AUX
easat-1947	352	34	recorded	record	VERB
easat-1947	352	35	in	in	ADP
easat-1947	352	36	the	the	DET
easat-1947	352	37	financial	financial	ADJ
easat-1947	352	38	statements	statement	NOUN
easat-1947	352	39	as	as	ADP
easat-1947	352	40	current	current	ADJ
easat-1947	352	41	assets	asset	NOUN
easat-1947	352	42	.	.	PUNCT
easat-1947	353	1	digital	digital	ADJ
easat-1947	353	2	assets	asset	NOUN
easat-1947	353	3	galaxy	galaxy	VERB
easat-1947	353	4	digital	digital	ADJ
easat-1947	353	5	holdings	holding	NOUN
easat-1947	353	6	holds	hold	VERB
easat-1947	353	7	digital	digital	ADJ
easat-1947	353	8	assets	asset	NOUN
easat-1947	353	9	as	as	ADP
easat-1947	353	10	part	part	NOUN
easat-1947	353	11	of	of	ADP
easat-1947	353	12	its	its	PRON
easat-1947	353	13	investment	investment	NOUN
easat-1947	353	14	portfolio	portfolio	NOUN
easat-1947	353	15	and	and	CCONJ
easat-1947	353	16	operations	operation	NOUN
easat-1947	353	17	.	.	PUNCT
easat-1947	354	1	these	these	DET
easat-1947	354	2	digital	digital	ADJ
easat-1947	354	3	assets	asset	NOUN
easat-1947	354	4	include	include	VERB
easat-1947	354	5	various	various	ADJ
easat-1947	354	6	types	type	NOUN
easat-1947	354	7	of	of	ADP
easat-1947	354	8	crypto	crypto	NOUN
easat-1947	354	9	assets	asset	NOUN
easat-1947	354	10	such	such	ADJ
easat-1947	354	11	as	as	ADP
easat-1947	354	12	bitcoin	bitcoin	NOUN
easat-1947	354	13	,	,	PUNCT
easat-1947	354	14	ethereum	ethereum	NOUN
easat-1947	354	15	,	,	PUNCT
easat-1947	354	16	and	and	CCONJ
easat-1947	354	17	other	other	ADJ
easat-1947	354	18	crypto	crypto	ADJ
easat-1947	354	19	assets	asset	NOUN
easat-1947	354	20	.	.	PUNCT
easat-1947	355	1	these	these	DET
easat-1947	355	2	digital	digital	ADJ
easat-1947	355	3	assets	asset	NOUN
easat-1947	355	4	are	be	AUX
easat-1947	355	5	considered	consider	VERB
easat-1947	355	6	current	current	ADJ
easat-1947	355	7	assets	asset	NOUN
easat-1947	355	8	as	as	SCONJ
easat-1947	355	9	they	they	PRON
easat-1947	355	10	can	can	AUX
easat-1947	355	11	be	be	AUX
easat-1947	355	12	easily	easily	ADV
easat-1947	355	13	converted	convert	VERB
easat-1947	355	14	into	into	ADP
easat-1947	355	15	cash	cash	NOUN
easat-1947	355	16	or	or	CCONJ
easat-1947	355	17	liquidity	liquidity	NOUN
easat-1947	355	18	in	in	ADP
easat-1947	355	19	the	the	DET
easat-1947	355	20	short	short	ADJ
easat-1947	355	21	term	term	NOUN
easat-1947	355	22	.	.	PUNCT
easat-1947	356	1	figure	figure	NOUN
easat-1947	356	2	13	13	NUM
easat-1947	356	3	.	.	PUNCT
easat-1947	357	1	financial	financial	ADJ
easat-1947	357	2	statement	statement	NOUN
easat-1947	357	3	galaxy	galaxy	VERB
easat-1947	357	4	digital	digital	ADJ
easat-1947	357	5	holdings	holding	NOUN
easat-1947	357	6	lp	lp	PROPN
easat-1947	357	7	2028	2028	NUM
easat-1947	357	8	edelweiss	edelweiss	PROPN
easat-1947	357	9	applied	apply	VERB
easat-1947	357	10	science	science	NOUN
easat-1947	357	11	and	and	CCONJ
easat-1947	357	12	technology	technology	NOUN
easat-1947	357	13	issn	issn	PROPN
easat-1947	357	14	:	:	PUNCT
easat-1947	357	15	2576	2576	NUM
easat-1947	357	16	-	-	SYM
easat-1947	357	17	8484	8484	NUM
easat-1947	357	18	vol	vol	NOUN
easat-1947	357	19	.	.	PROPN
easat-1947	358	1	8	8	NUM
easat-1947	358	2	,	,	PUNCT
easat-1947	358	3	no	no	INTJ
easat-1947	358	4	.	.	NOUN
easat-1947	358	5	5	5	NUM
easat-1947	358	6	:	:	SYM
easat-1947	358	7	2007	2007	NUM
easat-1947	358	8	-	-	SYM
easat-1947	358	9	2037	2037	NUM
easat-1947	358	10	,	,	PUNCT
easat-1947	358	11	2024	2024	NUM
easat-1947	358	12	doi	doi	NOUN
easat-1947	358	13	:	:	PUNCT
easat-1947	359	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	359	2	©	©	ADP
easat-1947	359	3	2024	2024	NUM
easat-1947	359	4	by	by	ADP
easat-1947	359	5	the	the	DET
easat-1947	359	6	author	author	NOUN
easat-1947	359	7	;	;	PUNCT
easat-1947	359	8	licensee	licensee	PROPN
easat-1947	359	9	learning	learn	VERB
easat-1947	359	10	gate	gate	NOUN
easat-1947	359	11	receivable	receivable	NOUN
easat-1947	359	12	for	for	ADP
easat-1947	359	13	digital	digital	ADJ
easat-1947	359	14	asset	asset	NOUN
easat-1947	359	15	trades	trade	NOUN
easat-1947	359	16	is	be	AUX
easat-1947	359	17	an	an	DET
easat-1947	359	18	invoice	invoice	NOUN
easat-1947	359	19	held	hold	VERB
easat-1947	359	20	by	by	ADP
easat-1947	359	21	galaxy	galaxy	NOUN
easat-1947	359	22	digital	digital	ADJ
easat-1947	359	23	holdings	holding	NOUN
easat-1947	359	24	from	from	ADP
easat-1947	359	25	customers	customer	NOUN
easat-1947	359	26	or	or	CCONJ
easat-1947	359	27	other	other	ADJ
easat-1947	359	28	parties	party	NOUN
easat-1947	359	29	who	who	PRON
easat-1947	359	30	trade	trade	VERB
easat-1947	359	31	crypto	crypto	NOUN
easat-1947	359	32	assets	asset	NOUN
easat-1947	359	33	through	through	ADP
easat-1947	359	34	their	their	PRON
easat-1947	359	35	platform	platform	NOUN
easat-1947	359	36	.	.	PUNCT
easat-1947	360	1	it	it	PRON
easat-1947	360	2	reflects	reflect	VERB
easat-1947	360	3	the	the	DET
easat-1947	360	4	revenue	revenue	NOUN
easat-1947	360	5	that	that	PRON
easat-1947	360	6	the	the	DET
easat-1947	360	7	company	company	NOUN
easat-1947	360	8	should	should	AUX
easat-1947	360	9	receive	receive	VERB
easat-1947	360	10	from	from	ADP
easat-1947	360	11	crypto	crypto	NOUN
easat-1947	360	12	asset	asset	NOUN
easat-1947	360	13	transactions	transaction	NOUN
easat-1947	360	14	that	that	PRON
easat-1947	360	15	have	have	AUX
easat-1947	360	16	been	be	AUX
easat-1947	360	17	made	make	VERB
easat-1947	360	18	,	,	PUNCT
easat-1947	360	19	but	but	CCONJ
easat-1947	360	20	for	for	ADP
easat-1947	360	21	which	which	PRON
easat-1947	360	22	payment	payment	NOUN
easat-1947	360	23	has	have	AUX
easat-1947	360	24	not	not	PART
easat-1947	360	25	yet	yet	ADV
easat-1947	360	26	been	be	AUX
easat-1947	360	27	received	receive	VERB
easat-1947	360	28	.	.	PUNCT
easat-1947	361	1	this	this	DET
easat-1947	361	2	receivable	receivable	NOUN
easat-1947	361	3	is	be	AUX
easat-1947	361	4	recorded	record	VERB
easat-1947	361	5	as	as	ADP
easat-1947	361	6	current	current	ADJ
easat-1947	361	7	assets	asset	NOUN
easat-1947	361	8	because	because	SCONJ
easat-1947	361	9	it	it	PRON
easat-1947	361	10	is	be	AUX
easat-1947	361	11	expected	expect	VERB
easat-1947	361	12	to	to	PART
easat-1947	361	13	be	be	AUX
easat-1947	361	14	received	receive	VERB
easat-1947	361	15	in	in	ADP
easat-1947	361	16	the	the	DET
easat-1947	361	17	short	short	ADJ
easat-1947	361	18	term	term	NOUN
easat-1947	361	19	.	.	PUNCT
easat-1947	362	1	digital	digital	ADJ
easat-1947	362	2	asset	asset	NOUN
easat-1947	362	3	loans	loan	NOUN
easat-1947	362	4	receivable	receivable	ADJ
easat-1947	362	5	,	,	PUNCT
easat-1947	362	6	net	net	NOUN
easat-1947	362	7	of	of	ADP
easat-1947	362	8	allowance	allowance	NOUN
easat-1947	362	9	is	be	AUX
easat-1947	362	10	a	a	DET
easat-1947	362	11	loan	loan	NOUN
easat-1947	362	12	provided	provide	VERB
easat-1947	362	13	by	by	ADP
easat-1947	362	14	galaxy	galaxy	NOUN
easat-1947	362	15	digital	digital	ADJ
easat-1947	362	16	holdings	holding	NOUN
easat-1947	362	17	to	to	ADP
easat-1947	362	18	other	other	ADJ
easat-1947	362	19	parties	party	NOUN
easat-1947	362	20	in	in	ADP
easat-1947	362	21	the	the	DET
easat-1947	362	22	form	form	NOUN
easat-1947	362	23	of	of	ADP
easat-1947	362	24	crypto	crypto	NOUN
easat-1947	362	25	assets	asset	NOUN
easat-1947	362	26	.	.	PUNCT
easat-1947	363	1	this	this	DET
easat-1947	363	2	value	value	NOUN
easat-1947	363	3	represents	represent	VERB
easat-1947	363	4	the	the	DET
easat-1947	363	5	amount	amount	NOUN
easat-1947	363	6	of	of	ADP
easat-1947	363	7	loans	loan	NOUN
easat-1947	363	8	receivable	receivable	ADJ
easat-1947	363	9	,	,	PUNCT
easat-1947	363	10	less	less	ADV
easat-1947	363	11	an	an	DET
easat-1947	363	12	anticipated	anticipate	VERB
easat-1947	363	13	allowance	allowance	NOUN
easat-1947	363	14	for	for	ADP
easat-1947	363	15	impairment	impairment	NOUN
easat-1947	363	16	.	.	PUNCT
easat-1947	364	1	digital	digital	ADJ
easat-1947	364	2	asset	asset	NOUN
easat-1947	364	3	loans	loan	NOUN
easat-1947	364	4	receivable	receivable	ADJ
easat-1947	364	5	,	,	PUNCT
easat-1947	364	6	net	net	NOUN
easat-1947	364	7	of	of	ADP
easat-1947	364	8	allowance	allowance	NOUN
easat-1947	364	9	,	,	PUNCT
easat-1947	364	10	are	be	AUX
easat-1947	364	11	considered	consider	VERB
easat-1947	364	12	current	current	ADJ
easat-1947	364	13	assets	asset	NOUN
easat-1947	364	14	as	as	SCONJ
easat-1947	364	15	they	they	PRON
easat-1947	364	16	are	be	AUX
easat-1947	364	17	expected	expect	VERB
easat-1947	364	18	to	to	PART
easat-1947	364	19	be	be	AUX
easat-1947	364	20	converted	convert	VERB
easat-1947	364	21	into	into	ADP
easat-1947	364	22	cash	cash	NOUN
easat-1947	364	23	within	within	ADP
easat-1947	364	24	a	a	DET
easat-1947	364	25	short	short	ADJ
easat-1947	364	26	period	period	NOUN
easat-1947	364	27	of	of	ADP
easat-1947	364	28	time	time	NOUN
easat-1947	364	29	.	.	PUNCT
easat-1947	365	1	digital	digital	ADJ
easat-1947	365	2	assets	asset	NOUN
easat-1947	365	3	receivable	receivable	NOUN
easat-1947	365	4	is	be	AUX
easat-1947	365	5	the	the	DET
easat-1947	365	6	amount	amount	NOUN
easat-1947	365	7	accrued	accrue	VERB
easat-1947	365	8	by	by	ADP
easat-1947	365	9	galaxy	galaxy	NOUN
easat-1947	365	10	digital	digital	ADJ
easat-1947	365	11	holdings	holding	NOUN
easat-1947	365	12	from	from	ADP
easat-1947	365	13	the	the	DET
easat-1947	365	14	transaction	transaction	NOUN
easat-1947	365	15	of	of	ADP
easat-1947	365	16	selling	sell	VERB
easat-1947	365	17	crypto	crypto	NOUN
easat-1947	365	18	assets	asset	NOUN
easat-1947	365	19	or	or	CCONJ
easat-1947	365	20	other	other	ADJ
easat-1947	365	21	services	service	NOUN
easat-1947	365	22	.	.	PUNCT
easat-1947	366	1	it	it	PRON
easat-1947	366	2	reflects	reflect	VERB
easat-1947	366	3	revenue	revenue	NOUN
easat-1947	366	4	that	that	PRON
easat-1947	366	5	has	have	AUX
easat-1947	366	6	been	be	AUX
easat-1947	366	7	generated	generate	VERB
easat-1947	366	8	,	,	PUNCT
easat-1947	366	9	but	but	CCONJ
easat-1947	366	10	not	not	PART
easat-1947	366	11	yet	yet	ADV
easat-1947	366	12	physically	physically	ADV
easat-1947	366	13	received	receive	VERB
easat-1947	366	14	.	.	PUNCT
easat-1947	367	1	digital	digital	ADJ
easat-1947	367	2	assets	asset	NOUN
easat-1947	367	3	receivable	receivable	NOUN
easat-1947	367	4	are	be	AUX
easat-1947	367	5	considered	consider	VERB
easat-1947	367	6	current	current	ADJ
easat-1947	367	7	assets	asset	NOUN
easat-1947	367	8	as	as	SCONJ
easat-1947	367	9	they	they	PRON
easat-1947	367	10	are	be	AUX
easat-1947	367	11	expected	expect	VERB
easat-1947	367	12	to	to	PART
easat-1947	367	13	be	be	AUX
easat-1947	367	14	received	receive	VERB
easat-1947	367	15	in	in	ADP
easat-1947	367	16	the	the	DET
easat-1947	367	17	short	short	ADJ
easat-1947	367	18	term	term	NOUN
easat-1947	367	19	.	.	PUNCT
easat-1947	368	1	by	by	ADP
easat-1947	368	2	recording	record	VERB
easat-1947	368	3	digital	digital	ADJ
easat-1947	368	4	assets	asset	NOUN
easat-1947	368	5	,	,	PUNCT
easat-1947	368	6	receivable	receivable	ADJ
easat-1947	368	7	for	for	ADP
easat-1947	368	8	digital	digital	ADJ
easat-1947	368	9	asset	asset	NOUN
easat-1947	368	10	trades	trade	NOUN
easat-1947	368	11	,	,	PUNCT
easat-1947	368	12	digital	digital	ADJ
easat-1947	368	13	asset	asset	NOUN
easat-1947	368	14	loans	loan	NOUN
easat-1947	368	15	receivable	receivable	ADJ
easat-1947	368	16	,	,	PUNCT
easat-1947	368	17	and	and	CCONJ
easat-1947	368	18	digital	digital	ADJ
easat-1947	368	19	assets	asset	NOUN
easat-1947	368	20	receivable	receivable	ADJ
easat-1947	368	21	as	as	ADP
easat-1947	368	22	current	current	ADJ
easat-1947	368	23	assets	asset	NOUN
easat-1947	368	24	in	in	ADP
easat-1947	368	25	the	the	DET
easat-1947	368	26	financial	financial	ADJ
easat-1947	368	27	statements	statement	NOUN
easat-1947	368	28	,	,	PUNCT
easat-1947	368	29	galaxy	galaxy	VERB
easat-1947	368	30	digital	digital	ADJ
easat-1947	368	31	holdings	holding	NOUN
easat-1947	368	32	demonstrates	demonstrate	VERB
easat-1947	368	33	their	their	PRON
easat-1947	368	34	liquidity	liquidity	NOUN
easat-1947	368	35	in	in	ADP
easat-1947	368	36	crypto	crypto	NOUN
easat-1947	368	37	assets	asset	NOUN
easat-1947	368	38	and	and	CCONJ
easat-1947	368	39	their	their	PRON
easat-1947	368	40	involvement	involvement	NOUN
easat-1947	368	41	in	in	ADP
easat-1947	368	42	various	various	ADJ
easat-1947	368	43	aspects	aspect	NOUN
easat-1947	368	44	of	of	ADP
easat-1947	368	45	the	the	DET
easat-1947	368	46	crypto	crypto	NOUN
easat-1947	368	47	ecosystem	ecosystem	NOUN
easat-1947	368	48	.	.	PUNCT
easat-1947	369	1	in	in	ADP
easat-1947	369	2	addition	addition	NOUN
easat-1947	369	3	to	to	ADP
easat-1947	369	4	the	the	DET
easat-1947	369	5	digital	digital	ADJ
easat-1947	369	6	assets	asset	NOUN
easat-1947	369	7	above	above	ADV
easat-1947	369	8	,	,	PUNCT
easat-1947	369	9	galaxy	galaxy	VERB
easat-1947	369	10	digital	digital	ADJ
easat-1947	369	11	holding	hold	VERB
easat-1947	369	12	company	company	NOUN
easat-1947	369	13	has	have	VERB
easat-1947	369	14	digital	digital	ADJ
easat-1947	369	15	asset	asset	NOUN
easat-1947	369	16	loan	loan	NOUN
easat-1947	369	17	payable	payable	ADJ
easat-1947	369	18	which	which	PRON
easat-1947	369	19	is	be	AUX
easat-1947	369	20	a	a	DET
easat-1947	369	21	liability	liability	NOUN
easat-1947	369	22	held	hold	VERB
easat-1947	369	23	related	relate	VERB
easat-1947	369	24	to	to	ADP
easat-1947	369	25	loans	loan	NOUN
easat-1947	369	26	received	receive	VERB
easat-1947	369	27	in	in	ADP
easat-1947	369	28	the	the	DET
easat-1947	369	29	form	form	NOUN
easat-1947	369	30	of	of	ADP
easat-1947	369	31	digital	digital	ADJ
easat-1947	369	32	assets	asset	NOUN
easat-1947	369	33	from	from	ADP
easat-1947	369	34	other	other	ADJ
easat-1947	369	35	parties	party	NOUN
easat-1947	369	36	.	.	PUNCT
easat-1947	370	1	this	this	DET
easat-1947	370	2	loan	loan	NOUN
easat-1947	370	3	reflects	reflect	VERB
easat-1947	370	4	the	the	DET
easat-1947	370	5	amount	amount	NOUN
easat-1947	370	6	of	of	ADP
easat-1947	370	7	digital	digital	ADJ
easat-1947	370	8	assets	asset	NOUN
easat-1947	370	9	that	that	PRON
easat-1947	370	10	must	must	AUX
easat-1947	370	11	be	be	AUX
easat-1947	370	12	returned	return	VERB
easat-1947	370	13	to	to	ADP
easat-1947	370	14	the	the	DET
easat-1947	370	15	lender	lender	NOUN
easat-1947	370	16	with	with	ADP
easat-1947	370	17	a	a	DET
easat-1947	370	18	certain	certain	ADJ
easat-1947	370	19	amount	amount	NOUN
easat-1947	370	20	and	and	CCONJ
easat-1947	370	21	time	time	NOUN
easat-1947	370	22	period	period	NOUN
easat-1947	370	23	.	.	PUNCT
easat-1947	371	1	galaxy	galaxy	VERB
easat-1947	371	2	digital	digital	ADJ
easat-1947	371	3	holdings	holding	NOUN
easat-1947	371	4	uses	use	VERB
easat-1947	371	5	these	these	DET
easat-1947	371	6	loans	loan	NOUN
easat-1947	371	7	for	for	ADP
easat-1947	371	8	various	various	ADJ
easat-1947	371	9	purposes	purpose	NOUN
easat-1947	371	10	,	,	PUNCT
easat-1947	371	11	such	such	ADJ
easat-1947	371	12	as	as	ADP
easat-1947	371	13	working	working	NOUN
easat-1947	371	14	capital	capital	NOUN
easat-1947	371	15	,	,	PUNCT
easat-1947	371	16	investment	investment	NOUN
easat-1947	371	17	,	,	PUNCT
easat-1947	371	18	or	or	CCONJ
easat-1947	371	19	liquidity	liquidity	NOUN
easat-1947	371	20	management	management	NOUN
easat-1947	371	21	.	.	PUNCT
easat-1947	372	1	in	in	ADP
easat-1947	372	2	its	its	PRON
easat-1947	372	3	financial	financial	ADJ
easat-1947	372	4	statements	statement	NOUN
easat-1947	372	5	,	,	PUNCT
easat-1947	372	6	digital	digital	ADJ
easat-1947	372	7	asset	asset	NOUN
easat-1947	372	8	loan	loan	NOUN
easat-1947	372	9	payable	payable	ADJ
easat-1947	372	10	is	be	AUX
easat-1947	372	11	recorded	record	VERB
easat-1947	372	12	as	as	ADP
easat-1947	372	13	current	current	ADJ
easat-1947	372	14	liabilities	liability	NOUN
easat-1947	372	15	because	because	SCONJ
easat-1947	372	16	these	these	DET
easat-1947	372	17	liabilities	liability	NOUN
easat-1947	372	18	are	be	AUX
easat-1947	372	19	expected	expect	VERB
easat-1947	372	20	to	to	PART
easat-1947	372	21	be	be	AUX
easat-1947	372	22	settled	settle	VERB
easat-1947	372	23	within	within	ADP
easat-1947	372	24	a	a	DET
easat-1947	372	25	relatively	relatively	ADV
easat-1947	372	26	short	short	ADJ
easat-1947	372	27	period	period	NOUN
easat-1947	372	28	of	of	ADP
easat-1947	372	29	time	time	NOUN
easat-1947	372	30	,	,	PUNCT
easat-1947	372	31	usually	usually	ADV
easat-1947	372	32	within	within	ADP
easat-1947	372	33	one	one	NUM
easat-1947	372	34	year	year	NOUN
easat-1947	372	35	or	or	CCONJ
easat-1947	372	36	less	less	ADJ
easat-1947	372	37	.	.	PUNCT
easat-1947	373	1	recording	record	VERB
easat-1947	373	2	digital	digital	ADJ
easat-1947	373	3	asset	asset	NOUN
easat-1947	373	4	loan	loan	NOUN
easat-1947	373	5	payable	payable	ADJ
easat-1947	373	6	as	as	ADP
easat-1947	373	7	current	current	ADJ
easat-1947	373	8	liabilities	liability	NOUN
easat-1947	373	9	ensures	ensure	VERB
easat-1947	373	10	that	that	PRON
easat-1947	373	11	galaxy	galaxy	VERB
easat-1947	373	12	digital	digital	ADJ
easat-1947	373	13	holdings	holding	NOUN
easat-1947	373	14	closely	closely	ADV
easat-1947	373	15	monitors	monitor	NOUN
easat-1947	373	16	and	and	CCONJ
easat-1947	373	17	manages	manage	VERB
easat-1947	373	18	their	their	PRON
easat-1947	373	19	obligations	obligation	NOUN
easat-1947	373	20	related	relate	VERB
easat-1947	373	21	to	to	ADP
easat-1947	373	22	digital	digital	ADJ
easat-1947	373	23	asset	asset	NOUN
easat-1947	373	24	loans	loan	NOUN
easat-1947	373	25	,	,	PUNCT
easat-1947	373	26	and	and	CCONJ
easat-1947	373	27	maintains	maintain	VERB
easat-1947	373	28	balanced	balanced	ADJ
easat-1947	373	29	liquidity	liquidity	NOUN
easat-1947	373	30	in	in	ADP
easat-1947	373	31	their	their	PRON
easat-1947	373	32	financial	financial	ADJ
easat-1947	373	33	structure	structure	NOUN
easat-1947	373	34	.	.	PUNCT
easat-1947	374	1	2029	2029	NUM
easat-1947	374	2	edelweiss	edelweiss	PROPN
easat-1947	374	3	applied	apply	VERB
easat-1947	374	4	science	science	NOUN
easat-1947	374	5	and	and	CCONJ
easat-1947	374	6	technology	technology	NOUN
easat-1947	374	7	issn	issn	PROPN
easat-1947	374	8	:	:	PUNCT
easat-1947	374	9	2576	2576	NUM
easat-1947	374	10	-	-	SYM
easat-1947	374	11	8484	8484	NUM
easat-1947	374	12	vol	vol	NOUN
easat-1947	374	13	.	.	PROPN
easat-1947	374	14	8	8	NUM
easat-1947	374	15	,	,	PUNCT
easat-1947	374	16	no	no	INTJ
easat-1947	374	17	.	.	NOUN
easat-1947	374	18	5	5	NUM
easat-1947	374	19	:	:	SYM
easat-1947	374	20	2007	2007	NUM
easat-1947	374	21	-	-	SYM
easat-1947	374	22	2037	2037	NUM
easat-1947	374	23	,	,	PUNCT
easat-1947	374	24	2024	2024	NUM
easat-1947	374	25	doi	doi	NOUN
easat-1947	374	26	:	:	PUNCT
easat-1947	374	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	374	28	©	©	ADP
easat-1947	374	29	2024	2024	NUM
easat-1947	374	30	by	by	ADP
easat-1947	374	31	the	the	DET
easat-1947	374	32	author	author	NOUN
easat-1947	374	33	;	;	PUNCT
easat-1947	374	34	licensee	licensee	PROPN
easat-1947	374	35	learning	learn	VERB
easat-1947	374	36	gate	gate	PROPN
easat-1947	374	37	figure	figure	NOUN
easat-1947	374	38	14	14	NUM
easat-1947	374	39	.	.	PUNCT
easat-1947	375	1	financial	financial	ADJ
easat-1947	375	2	statement	statement	NOUN
easat-1947	375	3	hut	hut	NOUN
easat-1947	375	4	8	8	NUM
easat-1947	375	5	mining	mining	PROPN
easat-1947	375	6	corp	corp	PROPN
easat-1947	375	7	.	.	PROPN
easat-1947	375	8	2030	2030	NUM
easat-1947	375	9	edelweiss	edelweiss	PROPN
easat-1947	375	10	applied	apply	VERB
easat-1947	375	11	science	science	NOUN
easat-1947	375	12	and	and	CCONJ
easat-1947	375	13	technology	technology	NOUN
easat-1947	375	14	issn	issn	PROPN
easat-1947	375	15	:	:	PUNCT
easat-1947	375	16	2576	2576	NUM
easat-1947	375	17	-	-	SYM
easat-1947	375	18	8484	8484	NUM
easat-1947	375	19	vol	vol	NOUN
easat-1947	375	20	.	.	PROPN
easat-1947	375	21	8	8	NUM
easat-1947	375	22	,	,	PUNCT
easat-1947	375	23	no	no	INTJ
easat-1947	375	24	.	.	NOUN
easat-1947	375	25	5	5	NUM
easat-1947	375	26	:	:	SYM
easat-1947	375	27	2007	2007	NUM
easat-1947	375	28	-	-	SYM
easat-1947	375	29	2037	2037	NUM
easat-1947	375	30	,	,	PUNCT
easat-1947	375	31	2024	2024	NUM
easat-1947	375	32	doi	doi	NOUN
easat-1947	375	33	:	:	PUNCT
easat-1947	375	34	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	375	35	©	©	ADP
easat-1947	375	36	2024	2024	NUM
easat-1947	375	37	by	by	ADP
easat-1947	375	38	the	the	DET
easat-1947	375	39	author	author	NOUN
easat-1947	375	40	;	;	PUNCT
easat-1947	375	41	licensee	licensee	PROPN
easat-1947	375	42	learning	learn	VERB
easat-1947	375	43	gate	gate	PROPN
easat-1947	375	44	figure	figure	NOUN
easat-1947	375	45	15	15	NUM
easat-1947	375	46	.	.	PUNCT
easat-1947	376	1	financial	financial	ADJ
easat-1947	376	2	statement	statement	NOUN
easat-1947	376	3	hut	hut	NOUN
easat-1947	376	4	8	8	NUM
easat-1947	376	5	mining	mining	PROPN
easat-1947	376	6	corp	corp	PROPN
easat-1947	376	7	.	.	PROPN
easat-1947	376	8	in	in	ADP
easat-1947	376	9	figures	figure	NOUN
easat-1947	376	10	14	14	NUM
easat-1947	376	11	and	and	CCONJ
easat-1947	376	12	15	15	NUM
easat-1947	376	13	the	the	DET
easat-1947	376	14	company	company	NOUN
easat-1947	376	15	hut	hut	VERB
easat-1947	376	16	8	8	NUM
easat-1947	376	17	minning	minne	VERB
easat-1947	376	18	corp	corp	PROPN
easat-1947	376	19	.	.	PROPN
easat-1947	376	20	recorded	record	VERB
easat-1947	376	21	digital	digital	ADJ
easat-1947	376	22	assets	asset	NOUN
easat-1947	376	23	held	hold	VERB
easat-1947	376	24	in	in	ADP
easat-1947	376	25	custody	custody	NOUN
easat-1947	376	26	and	and	CCONJ
easat-1947	376	27	digital	digital	ADJ
easat-1947	376	28	assets	asset	NOUN
easat-1947	376	29	pledged	pledge	VERB
easat-1947	376	30	as	as	ADP
easat-1947	376	31	collateral	collateral	NOUN
easat-1947	376	32	in	in	ADP
easat-1947	376	33	the	the	DET
easat-1947	376	34	financial	financial	ADJ
easat-1947	376	35	statements	statement	NOUN
easat-1947	376	36	as	as	ADP
easat-1947	376	37	current	current	ADJ
easat-1947	376	38	assets	asset	NOUN
easat-1947	376	39	.	.	PUNCT
easat-1947	377	1	digital	digital	ADJ
easat-1947	377	2	assets	asset	NOUN
easat-1947	377	3	held	hold	VERB
easat-1947	377	4	in	in	ADP
easat-1947	377	5	custody	custody	NOUN
easat-1947	377	6	are	be	AUX
easat-1947	377	7	crypto	crypto	NOUN
easat-1947	377	8	assets	asset	NOUN
easat-1947	377	9	that	that	PRON
easat-1947	377	10	are	be	AUX
easat-1947	377	11	securely	securely	ADV
easat-1947	377	12	stored	store	VERB
easat-1947	377	13	by	by	ADP
easat-1947	377	14	hut	hut	NOUN
easat-1947	377	15	8	8	NUM
easat-1947	377	16	mining	mining	PROPN
easat-1947	377	17	corp	corp	PROPN
easat-1947	377	18	.	.	PROPN
easat-1947	377	19	as	as	ADP
easat-1947	377	20	a	a	DET
easat-1947	377	21	custodial	custodial	ADJ
easat-1947	377	22	service	service	NOUN
easat-1947	377	23	for	for	ADP
easat-1947	377	24	clients	client	NOUN
easat-1947	377	25	or	or	CCONJ
easat-1947	377	26	for	for	ADP
easat-1947	377	27	internal	internal	ADJ
easat-1947	377	28	company	company	NOUN
easat-1947	377	29	purposes	purpose	NOUN
easat-1947	377	30	.	.	PUNCT
easat-1947	378	1	these	these	DET
easat-1947	378	2	crypto	crypto	NOUN
easat-1947	378	3	assets	asset	NOUN
easat-1947	378	4	are	be	AUX
easat-1947	378	5	safely	safely	ADV
easat-1947	378	6	stored	store	VERB
easat-1947	378	7	in	in	ADP
easat-1947	378	8	secured	secured	ADJ
easat-1947	378	9	storage	storage	NOUN
easat-1947	378	10	,	,	PUNCT
easat-1947	378	11	which	which	PRON
easat-1947	378	12	allows	allow	VERB
easat-1947	378	13	hut	hut	NOUN
easat-1947	378	14	8	8	NUM
easat-1947	378	15	mining	mining	PROPN
easat-1947	378	16	corp	corp	PROPN
easat-1947	378	17	.	.	PROPN
easat-1947	378	18	to	to	PART
easat-1947	378	19	provide	provide	VERB
easat-1947	378	20	custodial	custodial	ADJ
easat-1947	378	21	services	service	NOUN
easat-1947	378	22	to	to	ADP
easat-1947	378	23	their	their	PRON
easat-1947	378	24	clients	client	NOUN
easat-1947	378	25	or	or	CCONJ
easat-1947	378	26	for	for	ADP
easat-1947	378	27	company	company	NOUN
easat-1947	378	28	operational	operational	ADJ
easat-1947	378	29	purposes	purpose	NOUN
easat-1947	378	30	.	.	PUNCT
easat-1947	379	1	these	these	DET
easat-1947	379	2	crypto	crypto	NOUN
easat-1947	379	3	assets	asset	NOUN
easat-1947	379	4	are	be	AUX
easat-1947	379	5	recorded	record	VERB
easat-1947	379	6	as	as	ADP
easat-1947	379	7	current	current	ADJ
easat-1947	379	8	assets	asset	NOUN
easat-1947	379	9	because	because	SCONJ
easat-1947	379	10	they	they	PRON
easat-1947	379	11	can	can	AUX
easat-1947	379	12	be	be	AUX
easat-1947	379	13	easily	easily	ADV
easat-1947	379	14	accessed	access	VERB
easat-1947	379	15	and	and	CCONJ
easat-1947	379	16	converted	convert	VERB
easat-1947	379	17	into	into	ADP
easat-1947	379	18	cash	cash	NOUN
easat-1947	379	19	or	or	CCONJ
easat-1947	379	20	liquidity	liquidity	NOUN
easat-1947	379	21	in	in	ADP
easat-1947	379	22	the	the	DET
easat-1947	379	23	short	short	ADJ
easat-1947	379	24	term	term	NOUN
easat-1947	379	25	.	.	PUNCT
easat-1947	380	1	digital	digital	ADJ
easat-1947	380	2	assets	asset	NOUN
easat-1947	380	3	pledged	pledge	VERB
easat-1947	380	4	as	as	ADP
easat-1947	380	5	collateral	collateral	NOUN
easat-1947	380	6	are	be	AUX
easat-1947	380	7	crypto	crypto	NOUN
easat-1947	380	8	assets	asset	NOUN
easat-1947	380	9	that	that	PRON
easat-1947	380	10	are	be	AUX
easat-1947	380	11	used	use	VERB
easat-1947	380	12	as	as	ADP
easat-1947	380	13	collateral	collateral	NOUN
easat-1947	380	14	or	or	CCONJ
easat-1947	380	15	security	security	NOUN
easat-1947	380	16	to	to	PART
easat-1947	380	17	support	support	VERB
easat-1947	380	18	loans	loan	NOUN
easat-1947	380	19	or	or	CCONJ
easat-1947	380	20	other	other	ADJ
easat-1947	380	21	transactions	transaction	NOUN
easat-1947	380	22	made	make	VERB
easat-1947	380	23	by	by	ADP
easat-1947	380	24	hut	hut	NOUN
easat-1947	380	25	8	8	NUM
easat-1947	380	26	mining	mining	PROPN
easat-1947	380	27	corp	corp	PROPN
easat-1947	380	28	.	.	PROPN
easat-1947	380	29	or	or	CCONJ
easat-1947	380	30	by	by	ADP
easat-1947	380	31	their	their	PRON
easat-1947	380	32	clients	client	NOUN
easat-1947	380	33	.	.	PUNCT
easat-1947	381	1	these	these	DET
easat-1947	381	2	digital	digital	ADJ
easat-1947	381	3	assets	asset	NOUN
easat-1947	381	4	are	be	AUX
easat-1947	381	5	held	hold	VERB
easat-1947	381	6	as	as	ADP
easat-1947	381	7	collateral	collateral	NOUN
easat-1947	381	8	to	to	PART
easat-1947	381	9	ensure	ensure	VERB
easat-1947	381	10	fulfilment	fulfilment	NOUN
easat-1947	381	11	of	of	ADP
easat-1947	381	12	obligations	obligation	NOUN
easat-1947	381	13	or	or	CCONJ
easat-1947	381	14	as	as	ADP
easat-1947	381	15	a	a	DET
easat-1947	381	16	condition	condition	NOUN
easat-1947	381	17	for	for	ADP
easat-1947	381	18	obtaining	obtain	VERB
easat-1947	381	19	loans	loan	NOUN
easat-1947	381	20	or	or	CCONJ
easat-1947	381	21	other	other	ADJ
easat-1947	381	22	services	service	NOUN
easat-1947	381	23	.	.	PUNCT
easat-1947	382	1	although	although	SCONJ
easat-1947	382	2	used	use	VERB
easat-1947	382	3	as	as	ADP
easat-1947	382	4	collateral	collateral	NOUN
easat-1947	382	5	,	,	PUNCT
easat-1947	382	6	these	these	DET
easat-1947	382	7	digital	digital	ADJ
easat-1947	382	8	assets	asset	NOUN
easat-1947	382	9	remain	remain	AUX
easat-1947	382	10	owned	own	VERB
easat-1947	382	11	by	by	ADP
easat-1947	382	12	hut	hut	NOUN
easat-1947	382	13	8	8	NUM
easat-1947	382	14	mining	mining	PROPN
easat-1947	382	15	corp	corp	PROPN
easat-1947	382	16	.	.	PROPN
easat-1947	382	17	2031	2031	NUM
easat-1947	382	18	edelweiss	edelweiss	PROPN
easat-1947	382	19	applied	apply	VERB
easat-1947	382	20	science	science	NOUN
easat-1947	382	21	and	and	CCONJ
easat-1947	382	22	technology	technology	NOUN
easat-1947	382	23	issn	issn	PROPN
easat-1947	382	24	:	:	PUNCT
easat-1947	382	25	2576	2576	NUM
easat-1947	382	26	-	-	SYM
easat-1947	382	27	8484	8484	NUM
easat-1947	382	28	vol	vol	NOUN
easat-1947	382	29	.	.	PROPN
easat-1947	383	1	8	8	NUM
easat-1947	383	2	,	,	PUNCT
easat-1947	383	3	no	no	INTJ
easat-1947	383	4	.	.	NOUN
easat-1947	383	5	5	5	NUM
easat-1947	383	6	:	:	SYM
easat-1947	383	7	2007	2007	NUM
easat-1947	383	8	-	-	SYM
easat-1947	383	9	2037	2037	NUM
easat-1947	383	10	,	,	PUNCT
easat-1947	383	11	2024	2024	NUM
easat-1947	383	12	doi	doi	NOUN
easat-1947	383	13	:	:	PUNCT
easat-1947	384	1	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	384	2	©	©	ADP
easat-1947	384	3	2024	2024	NUM
easat-1947	384	4	by	by	ADP
easat-1947	384	5	the	the	DET
easat-1947	384	6	author	author	NOUN
easat-1947	384	7	;	;	PUNCT
easat-1947	384	8	licensee	licensee	NOUN
easat-1947	384	9	learning	learning	NOUN
easat-1947	384	10	gate	gate	NOUN
easat-1947	384	11	or	or	CCONJ
easat-1947	384	12	their	their	PRON
easat-1947	384	13	clients	client	NOUN
easat-1947	384	14	.	.	PUNCT
easat-1947	385	1	digital	digital	ADJ
easat-1947	385	2	assets	asset	NOUN
easat-1947	385	3	used	use	VERB
easat-1947	385	4	as	as	ADP
easat-1947	385	5	collateral	collateral	NOUN
easat-1947	385	6	are	be	AUX
easat-1947	385	7	also	also	ADV
easat-1947	385	8	recorded	record	VERB
easat-1947	385	9	as	as	ADP
easat-1947	385	10	current	current	ADJ
easat-1947	385	11	assets	asset	NOUN
easat-1947	385	12	because	because	SCONJ
easat-1947	385	13	they	they	PRON
easat-1947	385	14	have	have	VERB
easat-1947	385	15	a	a	DET
easat-1947	385	16	value	value	NOUN
easat-1947	385	17	that	that	PRON
easat-1947	385	18	can	can	AUX
easat-1947	385	19	be	be	AUX
easat-1947	385	20	accessed	access	VERB
easat-1947	385	21	and	and	CCONJ
easat-1947	385	22	converted	convert	VERB
easat-1947	385	23	in	in	ADP
easat-1947	385	24	the	the	DET
easat-1947	385	25	short	short	ADJ
easat-1947	385	26	term	term	NOUN
easat-1947	385	27	if	if	SCONJ
easat-1947	385	28	needed	need	VERB
easat-1947	385	29	.	.	PUNCT
easat-1947	386	1	apart	apart	ADV
easat-1947	386	2	from	from	ADP
easat-1947	386	3	the	the	DET
easat-1947	386	4	digital	digital	ADJ
easat-1947	386	5	assets	asset	NOUN
easat-1947	386	6	above	above	ADP
easat-1947	386	7	hut	hut	NOUN
easat-1947	386	8	8	8	NUM
easat-1947	386	9	mining	mining	PROPN
easat-1947	386	10	corp	corp	PROPN
easat-1947	386	11	.	.	PROPN
easat-1947	386	12	has	have	VERB
easat-1947	386	13	aoci	aoci	PROPN
easat-1947	386	14	(	(	PUNCT
easat-1947	386	15	accumulated	accumulate	VERB
easat-1947	386	16	other	other	ADJ
easat-1947	386	17	comprehensive	comprehensive	ADJ
easat-1947	386	18	income	income	NOUN
easat-1947	386	19	)	)	PUNCT
easat-1947	386	20	unrealised	unrealise	VERB
easat-1947	386	21	gain	gain	NOUN
easat-1947	386	22	on	on	ADP
easat-1947	386	23	digital	digital	ADJ
easat-1947	386	24	asset	asset	NOUN
easat-1947	386	25	revaluation	revaluation	NOUN
easat-1947	386	26	which	which	PRON
easat-1947	386	27	is	be	AUX
easat-1947	386	28	also	also	ADV
easat-1947	386	29	recorded	record	VERB
easat-1947	386	30	in	in	ADP
easat-1947	386	31	the	the	DET
easat-1947	386	32	financial	financial	ADJ
easat-1947	386	33	statements	statement	NOUN
easat-1947	386	34	as	as	ADP
easat-1947	386	35	shareholders	shareholder	NOUN
easat-1947	386	36	'	'	PART
easat-1947	386	37	equity	equity	NOUN
easat-1947	386	38	.	.	PUNCT
easat-1947	387	1	aoci	aoci	PROPN
easat-1947	387	2	unrealised	unrealise	VERB
easat-1947	387	3	gain	gain	NOUN
easat-1947	387	4	on	on	ADP
easat-1947	387	5	digital	digital	ADJ
easat-1947	387	6	asset	asset	NOUN
easat-1947	387	7	revaluation	revaluation	NOUN
easat-1947	387	8	is	be	AUX
easat-1947	387	9	the	the	DET
easat-1947	387	10	part	part	NOUN
easat-1947	387	11	of	of	ADP
easat-1947	387	12	the	the	DET
easat-1947	387	13	company	company	NOUN
easat-1947	387	14	's	's	PART
easat-1947	387	15	shareholders	shareholder	NOUN
easat-1947	387	16	'	'	PART
easat-1947	387	17	equity	equity	NOUN
easat-1947	387	18	that	that	PRON
easat-1947	387	19	records	record	VERB
easat-1947	387	20	the	the	DET
easat-1947	387	21	unrealised	unrealised	ADJ
easat-1947	387	22	gain	gain	NOUN
easat-1947	387	23	from	from	ADP
easat-1947	387	24	digital	digital	ADJ
easat-1947	387	25	asset	asset	NOUN
easat-1947	387	26	revaluation	revaluation	NOUN
easat-1947	387	27	.	.	PUNCT
easat-1947	388	1	it	it	PRON
easat-1947	388	2	reflects	reflect	VERB
easat-1947	388	3	the	the	DET
easat-1947	388	4	change	change	NOUN
easat-1947	388	5	in	in	ADP
easat-1947	388	6	market	market	NOUN
easat-1947	388	7	value	value	NOUN
easat-1947	388	8	of	of	ADP
easat-1947	388	9	crypto	crypto	NOUN
easat-1947	388	10	assets	asset	NOUN
easat-1947	388	11	owned	own	VERB
easat-1947	388	12	by	by	ADP
easat-1947	388	13	hut	hut	NOUN
easat-1947	388	14	8	8	NUM
easat-1947	388	15	mining	mining	PROPN
easat-1947	388	16	corp	corp	PROPN
easat-1947	388	17	.	.	PROPN
easat-1947	388	18	but	but	CCONJ
easat-1947	388	19	not	not	PART
easat-1947	388	20	yet	yet	ADV
easat-1947	388	21	realised	realise	VERB
easat-1947	388	22	through	through	ADP
easat-1947	388	23	sales	sale	NOUN
easat-1947	388	24	or	or	CCONJ
easat-1947	388	25	other	other	ADJ
easat-1947	388	26	transactions	transaction	NOUN
easat-1947	388	27	.	.	PUNCT
easat-1947	389	1	these	these	DET
easat-1947	389	2	unrealised	unrealised	ADJ
easat-1947	389	3	gains	gain	NOUN
easat-1947	389	4	accumulate	accumulate	VERB
easat-1947	389	5	in	in	ADP
easat-1947	389	6	aoci	aoci	PROPN
easat-1947	389	7	as	as	ADP
easat-1947	389	8	part	part	NOUN
easat-1947	389	9	of	of	ADP
easat-1947	389	10	shareholders	shareholder	NOUN
easat-1947	389	11	'	'	PART
easat-1947	389	12	equity	equity	NOUN
easat-1947	389	13	.	.	PUNCT
easat-1947	390	1	related	relate	VERB
easat-1947	390	2	to	to	ADP
easat-1947	390	3	digital	digital	ADJ
easat-1947	390	4	assets	asset	NOUN
easat-1947	390	5	owned	own	VERB
easat-1947	390	6	by	by	ADP
easat-1947	390	7	hut	hut	NOUN
easat-1947	390	8	8	8	NUM
easat-1947	390	9	minning	minne	VERB
easat-1947	390	10	corp	corp	PROPN
easat-1947	390	11	.	.	PROPN
easat-1947	390	12	also	also	ADV
easat-1947	390	13	has	have	VERB
easat-1947	390	14	digital	digital	ADJ
easat-1947	390	15	assets	asset	NOUN
easat-1947	390	16	mined	mine	VERB
easat-1947	390	17	,	,	PUNCT
easat-1947	390	18	gain	gain	NOUN
easat-1947	390	19	on	on	ADP
easat-1947	390	20	disposition	disposition	NOUN
easat-1947	390	21	of	of	ADP
easat-1947	390	22	digital	digital	ADJ
easat-1947	390	23	assets	asset	NOUN
easat-1947	390	24	,	,	PUNCT
easat-1947	390	25	(	(	PUNCT
easat-1947	390	26	gain	gain	NOUN
easat-1947	390	27	)	)	PUNCT
easat-1947	390	28	loss	loss	NOUN
easat-1947	390	29	on	on	ADP
easat-1947	390	30	revaluation	revaluation	NOUN
easat-1947	390	31	of	of	ADP
easat-1947	390	32	digital	digital	ADJ
easat-1947	390	33	assets	asset	NOUN
easat-1947	390	34	,	,	PUNCT
easat-1947	390	35	and	and	CCONJ
easat-1947	390	36	proceeds	proceed	NOUN
easat-1947	390	37	from	from	ADP
easat-1947	390	38	the	the	DET
easat-1947	390	39	sale	sale	NOUN
easat-1947	390	40	of	of	ADP
easat-1947	390	41	digital	digital	ADJ
easat-1947	390	42	assets	asset	NOUN
easat-1947	390	43	of	of	ADP
easat-1947	390	44	hut	hut	NOUN
easat-1947	390	45	8	8	NUM
easat-1947	390	46	mining	mining	PROPN
easat-1947	390	47	corp	corp	PROPN
easat-1947	390	48	.	.	PROPN
easat-1947	390	49	which	which	PRON
easat-1947	390	50	are	be	AUX
easat-1947	390	51	recorded	record	VERB
easat-1947	390	52	in	in	ADP
easat-1947	390	53	the	the	DET
easat-1947	390	54	financial	financial	ADJ
easat-1947	390	55	statements	statement	NOUN
easat-1947	390	56	as	as	ADP
easat-1947	390	57	change	change	NOUN
easat-1947	390	58	in	in	ADP
easat-1947	390	59	noncash	noncash	NOUN
easat-1947	390	60	operating	operating	NOUN
easat-1947	390	61	items	item	NOUN
easat-1947	390	62	.	.	PUNCT
easat-1947	391	1	digital	digital	ADJ
easat-1947	391	2	assets	asset	NOUN
easat-1947	391	3	mined	mine	VERB
easat-1947	391	4	reflects	reflect	VERB
easat-1947	391	5	the	the	DET
easat-1947	391	6	amount	amount	NOUN
easat-1947	391	7	of	of	ADP
easat-1947	391	8	crypto	crypto	NOUN
easat-1947	391	9	assets	asset	NOUN
easat-1947	391	10	successfully	successfully	ADV
easat-1947	391	11	mined	mine	VERB
easat-1947	391	12	by	by	ADP
easat-1947	391	13	hut	hut	NOUN
easat-1947	391	14	8	8	NUM
easat-1947	391	15	mining	mining	PROPN
easat-1947	391	16	corp	corp	PROPN
easat-1947	391	17	.	.	PROPN
easat-1947	391	18	through	through	ADP
easat-1947	391	19	bitcoin	bitcoin	ADJ
easat-1947	391	20	mining	mining	NOUN
easat-1947	391	21	operations	operation	NOUN
easat-1947	391	22	or	or	CCONJ
easat-1947	391	23	other	other	ADJ
easat-1947	391	24	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	391	25	.	.	PUNCT
easat-1947	392	1	it	it	PRON
easat-1947	392	2	is	be	AUX
easat-1947	392	3	the	the	DET
easat-1947	392	4	result	result	NOUN
easat-1947	392	5	of	of	ADP
easat-1947	392	6	transaction	transaction	NOUN
easat-1947	392	7	processing	processing	NOUN
easat-1947	392	8	and	and	CCONJ
easat-1947	392	9	validation	validation	NOUN
easat-1947	392	10	of	of	ADP
easat-1947	392	11	new	new	ADJ
easat-1947	392	12	blocks	block	NOUN
easat-1947	392	13	in	in	ADP
easat-1947	392	14	the	the	DET
easat-1947	392	15	crypto	crypto	NOUN
easat-1947	392	16	network	network	NOUN
easat-1947	392	17	run	run	VERB
easat-1947	392	18	by	by	ADP
easat-1947	392	19	the	the	DET
easat-1947	392	20	company	company	NOUN
easat-1947	392	21	.	.	PUNCT
easat-1947	393	1	digital	digital	ADJ
easat-1947	393	2	assets	asset	NOUN
easat-1947	393	3	mined	mine	VERB
easat-1947	393	4	are	be	AUX
easat-1947	393	5	recorded	record	VERB
easat-1947	393	6	as	as	ADP
easat-1947	393	7	part	part	NOUN
easat-1947	393	8	of	of	ADP
easat-1947	393	9	change	change	NOUN
easat-1947	393	10	in	in	ADP
easat-1947	393	11	non	non	ADJ
easat-1947	393	12	-	-	ADJ
easat-1947	393	13	cash	cash	ADJ
easat-1947	393	14	operating	operating	NOUN
easat-1947	393	15	items	item	NOUN
easat-1947	393	16	because	because	SCONJ
easat-1947	393	17	they	they	PRON
easat-1947	393	18	do	do	AUX
easat-1947	393	19	not	not	PART
easat-1947	393	20	involve	involve	VERB
easat-1947	393	21	direct	direct	ADJ
easat-1947	393	22	cash	cash	NOUN
easat-1947	393	23	flows	flow	NOUN
easat-1947	393	24	,	,	PUNCT
easat-1947	393	25	but	but	CCONJ
easat-1947	393	26	generate	generate	VERB
easat-1947	393	27	significant	significant	ADJ
easat-1947	393	28	value	value	NOUN
easat-1947	393	29	for	for	ADP
easat-1947	393	30	the	the	DET
easat-1947	393	31	company	company	NOUN
easat-1947	393	32	in	in	ADP
easat-1947	393	33	the	the	DET
easat-1947	393	34	form	form	NOUN
easat-1947	393	35	of	of	ADP
easat-1947	393	36	digital	digital	ADJ
easat-1947	393	37	assets	asset	NOUN
easat-1947	393	38	.	.	PUNCT
easat-1947	394	1	gain	gain	VERB
easat-1947	394	2	on	on	ADP
easat-1947	394	3	disposition	disposition	NOUN
easat-1947	394	4	of	of	ADP
easat-1947	394	5	digital	digital	ADJ
easat-1947	394	6	assets	asset	NOUN
easat-1947	394	7	is	be	AUX
easat-1947	394	8	the	the	DET
easat-1947	394	9	profit	profit	NOUN
easat-1947	394	10	earned	earn	VERB
easat-1947	394	11	by	by	ADP
easat-1947	394	12	hut	hut	NOUN
easat-1947	394	13	8	8	NUM
easat-1947	394	14	mining	mining	PROPN
easat-1947	394	15	corp	corp	PROPN
easat-1947	394	16	.	.	PROPN
easat-1947	394	17	from	from	ADP
easat-1947	394	18	the	the	DET
easat-1947	394	19	sale	sale	NOUN
easat-1947	394	20	of	of	ADP
easat-1947	394	21	crypto	crypto	NOUN
easat-1947	394	22	assets	asset	NOUN
easat-1947	394	23	held	hold	VERB
easat-1947	394	24	.	.	PUNCT
easat-1947	395	1	this	this	PRON
easat-1947	395	2	occurs	occur	VERB
easat-1947	395	3	when	when	SCONJ
easat-1947	395	4	the	the	DET
easat-1947	395	5	company	company	NOUN
easat-1947	395	6	sells	sell	VERB
easat-1947	395	7	their	their	PRON
easat-1947	395	8	crypto	crypto	NOUN
easat-1947	395	9	assets	asset	NOUN
easat-1947	395	10	at	at	ADP
easat-1947	395	11	a	a	DET
easat-1947	395	12	higher	high	ADJ
easat-1947	395	13	price	price	NOUN
easat-1947	395	14	than	than	ADP
easat-1947	395	15	their	their	PRON
easat-1947	395	16	purchase	purchase	NOUN
easat-1947	395	17	price	price	NOUN
easat-1947	395	18	or	or	CCONJ
easat-1947	395	19	carrying	carry	VERB
easat-1947	395	20	value	value	NOUN
easat-1947	395	21	.	.	PUNCT
easat-1947	396	1	this	this	DET
easat-1947	396	2	gain	gain	NOUN
easat-1947	396	3	is	be	AUX
easat-1947	396	4	recorded	record	VERB
easat-1947	396	5	as	as	ADP
easat-1947	396	6	part	part	NOUN
easat-1947	396	7	of	of	ADP
easat-1947	396	8	change	change	NOUN
easat-1947	396	9	in	in	ADP
easat-1947	396	10	non	non	ADJ
easat-1947	396	11	-	-	ADJ
easat-1947	396	12	cash	cash	ADJ
easat-1947	396	13	operating	operating	NOUN
easat-1947	396	14	items	item	NOUN
easat-1947	396	15	as	as	SCONJ
easat-1947	396	16	it	it	PRON
easat-1947	396	17	is	be	AUX
easat-1947	396	18	not	not	PART
easat-1947	396	19	a	a	DET
easat-1947	396	20	direct	direct	ADJ
easat-1947	396	21	cash	cash	NOUN
easat-1947	396	22	flow	flow	NOUN
easat-1947	396	23	.	.	PUNCT
easat-1947	397	1	gain	gain	NOUN
easat-1947	397	2	)	)	PUNCT
easat-1947	397	3	loss	loss	NOUN
easat-1947	397	4	on	on	ADP
easat-1947	397	5	revaluation	revaluation	NOUN
easat-1947	397	6	of	of	ADP
easat-1947	397	7	digital	digital	ADJ
easat-1947	397	8	assets	asset	NOUN
easat-1947	397	9	reflects	reflect	VERB
easat-1947	397	10	changes	change	NOUN
easat-1947	397	11	in	in	ADP
easat-1947	397	12	the	the	DET
easat-1947	397	13	market	market	NOUN
easat-1947	397	14	value	value	NOUN
easat-1947	397	15	of	of	ADP
easat-1947	397	16	crypto	crypto	NOUN
easat-1947	397	17	assets	asset	NOUN
easat-1947	397	18	owned	own	VERB
easat-1947	397	19	by	by	ADP
easat-1947	397	20	hut	hut	NOUN
easat-1947	397	21	8	8	NUM
easat-1947	397	22	mining	mining	PROPN
easat-1947	397	23	corp	corp	PROPN
easat-1947	397	24	.	.	PROPN
easat-1947	397	25	that	that	PRON
easat-1947	397	26	have	have	AUX
easat-1947	397	27	not	not	PART
easat-1947	397	28	been	be	AUX
easat-1947	397	29	realised	realise	VERB
easat-1947	397	30	through	through	ADP
easat-1947	397	31	sales	sale	NOUN
easat-1947	397	32	or	or	CCONJ
easat-1947	397	33	other	other	ADJ
easat-1947	397	34	transactions	transaction	NOUN
easat-1947	397	35	.	.	PUNCT
easat-1947	398	1	if	if	SCONJ
easat-1947	398	2	the	the	DET
easat-1947	398	3	value	value	NOUN
easat-1947	398	4	of	of	ADP
easat-1947	398	5	crypto	crypto	NOUN
easat-1947	398	6	assets	asset	NOUN
easat-1947	398	7	increases	increase	NOUN
easat-1947	398	8	,	,	PUNCT
easat-1947	398	9	the	the	DET
easat-1947	398	10	company	company	NOUN
easat-1947	398	11	will	will	AUX
easat-1947	398	12	record	record	VERB
easat-1947	398	13	a	a	DET
easat-1947	398	14	gain	gain	NOUN
easat-1947	398	15	,	,	PUNCT
easat-1947	398	16	while	while	SCONJ
easat-1947	398	17	if	if	SCONJ
easat-1947	398	18	the	the	DET
easat-1947	398	19	value	value	NOUN
easat-1947	398	20	of	of	ADP
easat-1947	398	21	crypto	crypto	NOUN
easat-1947	398	22	assets	asset	NOUN
easat-1947	398	23	decreases	decrease	VERB
easat-1947	398	24	,	,	PUNCT
easat-1947	398	25	the	the	DET
easat-1947	398	26	company	company	NOUN
easat-1947	398	27	will	will	AUX
easat-1947	398	28	record	record	VERB
easat-1947	398	29	a	a	DET
easat-1947	398	30	loss	loss	NOUN
easat-1947	398	31	.	.	PUNCT
easat-1947	399	1	(	(	PUNCT
easat-1947	399	2	gain	gain	NOUN
easat-1947	399	3	)	)	PUNCT
easat-1947	399	4	loss	loss	NOUN
easat-1947	399	5	on	on	ADP
easat-1947	399	6	revaluation	revaluation	NOUN
easat-1947	399	7	of	of	ADP
easat-1947	399	8	digital	digital	ADJ
easat-1947	399	9	assets	asset	NOUN
easat-1947	399	10	is	be	AUX
easat-1947	399	11	recorded	record	VERB
easat-1947	399	12	as	as	ADP
easat-1947	399	13	part	part	NOUN
easat-1947	399	14	of	of	ADP
easat-1947	399	15	change	change	NOUN
easat-1947	399	16	in	in	ADP
easat-1947	399	17	non	non	ADJ
easat-1947	399	18	-	-	ADJ
easat-1947	399	19	cash	cash	ADJ
easat-1947	399	20	operating	operating	NOUN
easat-1947	399	21	items	item	NOUN
easat-1947	399	22	because	because	SCONJ
easat-1947	399	23	it	it	PRON
easat-1947	399	24	is	be	AUX
easat-1947	399	25	an	an	DET
easat-1947	399	26	unrealised	unrealised	ADJ
easat-1947	399	27	change	change	NOUN
easat-1947	399	28	in	in	ADP
easat-1947	399	29	value	value	NOUN
easat-1947	399	30	.	.	PUNCT
easat-1947	400	1	proceeds	proceed	NOUN
easat-1947	400	2	from	from	ADP
easat-1947	400	3	the	the	DET
easat-1947	400	4	sale	sale	NOUN
easat-1947	400	5	of	of	ADP
easat-1947	400	6	digital	digital	ADJ
easat-1947	400	7	assets	asset	NOUN
easat-1947	400	8	is	be	AUX
easat-1947	400	9	the	the	DET
easat-1947	400	10	amount	amount	NOUN
easat-1947	400	11	of	of	ADP
easat-1947	400	12	money	money	NOUN
easat-1947	400	13	earned	earn	VERB
easat-1947	400	14	by	by	ADP
easat-1947	400	15	hut	hut	NOUN
easat-1947	400	16	8	8	NUM
easat-1947	400	17	mining	mining	PROPN
easat-1947	400	18	corp	corp	PROPN
easat-1947	400	19	.	.	PROPN
easat-1947	400	20	from	from	ADP
easat-1947	400	21	the	the	DET
easat-1947	400	22	sale	sale	NOUN
easat-1947	400	23	of	of	ADP
easat-1947	400	24	their	their	PRON
easat-1947	400	25	crypto	crypto	NOUN
easat-1947	400	26	assets	asset	NOUN
easat-1947	400	27	.	.	PUNCT
easat-1947	401	1	it	it	PRON
easat-1947	401	2	is	be	AUX
easat-1947	401	3	the	the	DET
easat-1947	401	4	cash	cash	NOUN
easat-1947	401	5	flow	flow	NOUN
easat-1947	401	6	earned	earn	VERB
easat-1947	401	7	from	from	ADP
easat-1947	401	8	the	the	DET
easat-1947	401	9	company	company	NOUN
easat-1947	401	10	's	's	PART
easat-1947	401	11	operating	operating	NOUN
easat-1947	401	12	activities	activity	NOUN
easat-1947	401	13	.	.	PUNCT
easat-1947	402	1	however	however	ADV
easat-1947	402	2	,	,	PUNCT
easat-1947	402	3	since	since	SCONJ
easat-1947	402	4	it	it	PRON
easat-1947	402	5	relates	relate	VERB
easat-1947	402	6	to	to	ADP
easat-1947	402	7	the	the	DET
easat-1947	402	8	sale	sale	NOUN
easat-1947	402	9	of	of	ADP
easat-1947	402	10	non	non	ADJ
easat-1947	402	11	-	-	ADJ
easat-1947	402	12	cash	cash	ADJ
easat-1947	402	13	assets	asset	NOUN
easat-1947	402	14	(	(	PUNCT
easat-1947	402	15	digital	digital	ADJ
easat-1947	402	16	assets	asset	NOUN
easat-1947	402	17	)	)	PUNCT
easat-1947	402	18	,	,	PUNCT
easat-1947	402	19	proceeds	proceed	VERB
easat-1947	402	20	from	from	ADP
easat-1947	402	21	the	the	DET
easat-1947	402	22	sale	sale	NOUN
easat-1947	402	23	of	of	ADP
easat-1947	402	24	digital	digital	ADJ
easat-1947	402	25	assets	asset	NOUN
easat-1947	402	26	is	be	AUX
easat-1947	402	27	recorded	record	VERB
easat-1947	402	28	as	as	ADP
easat-1947	402	29	change	change	NOUN
easat-1947	402	30	in	in	ADP
easat-1947	402	31	non	non	ADJ
easat-1947	402	32	-	-	ADJ
easat-1947	402	33	cash	cash	ADJ
easat-1947	402	34	operating	operating	NOUN
easat-1947	402	35	items	item	NOUN
easat-1947	402	36	.	.	PUNCT
easat-1947	403	1	by	by	ADP
easat-1947	403	2	recording	record	VERB
easat-1947	403	3	digital	digital	ADJ
easat-1947	403	4	assets	asset	NOUN
easat-1947	403	5	mined	mine	VERB
easat-1947	403	6	,	,	PUNCT
easat-1947	403	7	gain	gain	NOUN
easat-1947	403	8	on	on	ADP
easat-1947	403	9	disposition	disposition	NOUN
easat-1947	403	10	of	of	ADP
easat-1947	403	11	digital	digital	ADJ
easat-1947	403	12	assets	asset	NOUN
easat-1947	403	13	,	,	PUNCT
easat-1947	403	14	(	(	PUNCT
easat-1947	403	15	gain	gain	NOUN
easat-1947	403	16	)	)	PUNCT
easat-1947	403	17	loss	loss	NOUN
easat-1947	403	18	on	on	ADP
easat-1947	403	19	revaluation	revaluation	NOUN
easat-1947	403	20	of	of	ADP
easat-1947	403	21	digital	digital	ADJ
easat-1947	403	22	assets	asset	NOUN
easat-1947	403	23	,	,	PUNCT
easat-1947	403	24	and	and	CCONJ
easat-1947	403	25	proceeds	proceed	NOUN
easat-1947	403	26	from	from	ADP
easat-1947	403	27	the	the	DET
easat-1947	403	28	sale	sale	NOUN
easat-1947	403	29	of	of	ADP
easat-1947	403	30	digital	digital	ADJ
easat-1947	403	31	assets	asset	NOUN
easat-1947	403	32	as	as	ADP
easat-1947	403	33	change	change	NOUN
easat-1947	403	34	in	in	ADP
easat-1947	403	35	non	non	ADJ
easat-1947	403	36	-	-	ADJ
easat-1947	403	37	cash	cash	ADJ
easat-1947	403	38	operating	operating	NOUN
easat-1947	403	39	items	item	NOUN
easat-1947	403	40	in	in	ADP
easat-1947	403	41	its	its	PRON
easat-1947	403	42	financial	financial	ADJ
easat-1947	403	43	statements	statement	NOUN
easat-1947	403	44	,	,	PUNCT
easat-1947	403	45	hut	hut	NOUN
easat-1947	403	46	8	8	NUM
easat-1947	403	47	mining	mining	PROPN
easat-1947	403	48	corp	corp	PROPN
easat-1947	403	49	.	.	PROPN
easat-1947	403	50	provides	provide	VERB
easat-1947	403	51	comprehensive	comprehensive	ADJ
easat-1947	403	52	information	information	NOUN
easat-1947	403	53	about	about	ADP
easat-1947	403	54	their	their	PRON
easat-1947	403	55	crypto	crypto	NOUN
easat-1947	403	56	operations	operation	NOUN
easat-1947	403	57	that	that	PRON
easat-1947	403	58	do	do	AUX
easat-1947	403	59	not	not	PART
easat-1947	403	60	involve	involve	VERB
easat-1947	403	61	direct	direct	ADJ
easat-1947	403	62	cash	cash	NOUN
easat-1947	403	63	flows	flow	NOUN
easat-1947	403	64	but	but	CCONJ
easat-1947	403	65	have	have	VERB
easat-1947	403	66	an	an	DET
easat-1947	403	67	important	important	ADJ
easat-1947	403	68	impact	impact	NOUN
easat-1947	403	69	on	on	ADP
easat-1947	403	70	the	the	DET
easat-1947	403	71	company	company	NOUN
easat-1947	403	72	's	's	PART
easat-1947	403	73	financial	financial	ADJ
easat-1947	403	74	performance	performance	NOUN
easat-1947	403	75	.	.	PUNCT
easat-1947	404	1	purchase	purchase	NOUN
easat-1947	404	2	of	of	ADP
easat-1947	404	3	digital	digital	ADJ
easat-1947	404	4	assets	asset	NOUN
easat-1947	404	5	is	be	AUX
easat-1947	404	6	recorded	record	VERB
easat-1947	404	7	in	in	ADP
easat-1947	404	8	the	the	DET
easat-1947	404	9	financial	financial	ADJ
easat-1947	404	10	statements	statement	NOUN
easat-1947	404	11	as	as	ADP
easat-1947	404	12	investing	invest	VERB
easat-1947	404	13	activities	activity	NOUN
easat-1947	404	14	.	.	PUNCT
easat-1947	405	1	the	the	DET
easat-1947	405	2	purchase	purchase	NOUN
easat-1947	405	3	of	of	ADP
easat-1947	405	4	digital	digital	ADJ
easat-1947	405	5	assets	asset	NOUN
easat-1947	405	6	reflects	reflect	VERB
easat-1947	405	7	investments	investment	NOUN
easat-1947	405	8	made	make	VERB
easat-1947	405	9	by	by	ADP
easat-1947	405	10	companies	company	NOUN
easat-1947	405	11	in	in	ADP
easat-1947	405	12	crypto	crypto	NOUN
easat-1947	405	13	assets	asset	NOUN
easat-1947	405	14	,	,	PUNCT
easat-1947	405	15	such	such	ADJ
easat-1947	405	16	as	as	ADP
easat-1947	405	17	bitcoin	bitcoin	NOUN
easat-1947	405	18	,	,	PUNCT
easat-1947	405	19	ethereum	ethereum	NOUN
easat-1947	405	20	,	,	PUNCT
easat-1947	405	21	and	and	CCONJ
easat-1947	405	22	other	other	ADJ
easat-1947	405	23	crypto	crypto	ADJ
easat-1947	405	24	assets	asset	NOUN
easat-1947	405	25	.	.	PUNCT
easat-1947	406	1	these	these	DET
easat-1947	406	2	actions	action	NOUN
easat-1947	406	3	are	be	AUX
easat-1947	406	4	recorded	record	VERB
easat-1947	406	5	as	as	ADP
easat-1947	406	6	investing	invest	VERB
easat-1947	406	7	activities	activity	NOUN
easat-1947	406	8	in	in	ADP
easat-1947	406	9	the	the	DET
easat-1947	406	10	financial	financial	ADJ
easat-1947	406	11	statements	statement	NOUN
easat-1947	406	12	because	because	SCONJ
easat-1947	406	13	they	they	PRON
easat-1947	406	14	reflect	reflect	VERB
easat-1947	406	15	the	the	DET
easat-1947	406	16	use	use	NOUN
easat-1947	406	17	of	of	ADP
easat-1947	406	18	company	company	NOUN
easat-1947	406	19	funds	fund	NOUN
easat-1947	406	20	to	to	PART
easat-1947	406	21	acquire	acquire	VERB
easat-1947	406	22	crypto	crypto	NOUN
easat-1947	406	23	assets	asset	NOUN
easat-1947	406	24	as	as	ADP
easat-1947	406	25	part	part	NOUN
easat-1947	406	26	of	of	ADP
easat-1947	406	27	their	their	PRON
easat-1947	406	28	investment	investment	NOUN
easat-1947	406	29	strategy	strategy	NOUN
easat-1947	406	30	.	.	PUNCT
easat-1947	407	1	these	these	DET
easat-1947	407	2	purchases	purchase	NOUN
easat-1947	407	3	can	can	AUX
easat-1947	407	4	be	be	AUX
easat-1947	407	5	made	make	VERB
easat-1947	407	6	for	for	ADP
easat-1947	407	7	a	a	DET
easat-1947	407	8	variety	variety	NOUN
easat-1947	407	9	of	of	ADP
easat-1947	407	10	purposes	purpose	NOUN
easat-1947	407	11	,	,	PUNCT
easat-1947	407	12	including	include	VERB
easat-1947	407	13	expanding	expand	VERB
easat-1947	407	14	asset	asset	NOUN
easat-1947	407	15	portfolios	portfolio	NOUN
easat-1947	407	16	,	,	PUNCT
easat-1947	407	17	anticipating	anticipate	VERB
easat-1947	407	18	potential	potential	ADJ
easat-1947	407	19	future	future	ADJ
easat-1947	407	20	growth	growth	NOUN
easat-1947	407	21	in	in	ADP
easat-1947	407	22	the	the	DET
easat-1947	407	23	value	value	NOUN
easat-1947	407	24	of	of	ADP
easat-1947	407	25	crypto	crypto	NOUN
easat-1947	407	26	assets	asset	NOUN
easat-1947	407	27	,	,	PUNCT
easat-1947	407	28	or	or	CCONJ
easat-1947	407	29	for	for	ADP
easat-1947	407	30	speculative	speculative	ADJ
easat-1947	407	31	purposes	purpose	NOUN
easat-1947	407	32	.	.	PUNCT
easat-1947	408	1	by	by	ADP
easat-1947	408	2	recording	record	VERB
easat-1947	408	3	purchases	purchase	NOUN
easat-1947	408	4	of	of	ADP
easat-1947	408	5	digital	digital	ADJ
easat-1947	408	6	assets	asset	NOUN
easat-1947	408	7	as	as	ADP
easat-1947	408	8	investing	invest	VERB
easat-1947	408	9	activities	activity	NOUN
easat-1947	408	10	,	,	PUNCT
easat-1947	408	11	financial	financial	ADJ
easat-1947	408	12	statements	statement	NOUN
easat-1947	408	13	provide	provide	VERB
easat-1947	408	14	visibility	visibility	NOUN
easat-1947	408	15	into	into	ADP
easat-1947	408	16	a	a	DET
easat-1947	408	17	company	company	NOUN
easat-1947	408	18	's	's	PART
easat-1947	408	19	investment	investment	NOUN
easat-1947	408	20	strategy	strategy	NOUN
easat-1947	408	21	in	in	ADP
easat-1947	408	22	the	the	DET
easat-1947	408	23	crypto	crypto	X
easat-1947	408	24	ecosystem	ecosystem	NOUN
easat-1947	408	25	and	and	CCONJ
easat-1947	408	26	how	how	SCONJ
easat-1947	408	27	their	their	PRON
easat-1947	408	28	use	use	NOUN
easat-1947	408	29	of	of	ADP
easat-1947	408	30	investment	investment	NOUN
easat-1947	408	31	funds	fund	NOUN
easat-1947	408	32	supports	support	VERB
easat-1947	408	33	business	business	NOUN
easat-1947	408	34	growth	growth	NOUN
easat-1947	408	35	and	and	CCONJ
easat-1947	408	36	development	development	NOUN
easat-1947	408	37	.	.	PUNCT
easat-1947	409	1	2032	2032	NUM
easat-1947	409	2	edelweiss	edelweiss	PROPN
easat-1947	409	3	applied	apply	VERB
easat-1947	409	4	science	science	NOUN
easat-1947	409	5	and	and	CCONJ
easat-1947	409	6	technology	technology	NOUN
easat-1947	409	7	issn	issn	PROPN
easat-1947	409	8	:	:	PUNCT
easat-1947	409	9	2576	2576	NUM
easat-1947	409	10	-	-	SYM
easat-1947	409	11	8484	8484	NUM
easat-1947	409	12	vol	vol	NOUN
easat-1947	409	13	.	.	PROPN
easat-1947	409	14	8	8	NUM
easat-1947	409	15	,	,	PUNCT
easat-1947	409	16	no	no	INTJ
easat-1947	409	17	.	.	NOUN
easat-1947	409	18	5	5	NUM
easat-1947	409	19	:	:	SYM
easat-1947	409	20	2007	2007	NUM
easat-1947	409	21	-	-	SYM
easat-1947	409	22	2037	2037	NUM
easat-1947	409	23	,	,	PUNCT
easat-1947	409	24	2024	2024	NUM
easat-1947	409	25	doi	doi	NOUN
easat-1947	409	26	:	:	PUNCT
easat-1947	409	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	409	28	©	©	ADP
easat-1947	409	29	2024	2024	NUM
easat-1947	409	30	by	by	ADP
easat-1947	409	31	the	the	DET
easat-1947	409	32	author	author	NOUN
easat-1947	409	33	;	;	PUNCT
easat-1947	409	34	licensee	licensee	PROPN
easat-1947	409	35	learning	learn	VERB
easat-1947	409	36	gate	gate	PROPN
easat-1947	409	37	figure	figure	NOUN
easat-1947	409	38	16	16	NUM
easat-1947	409	39	.	.	PUNCT
easat-1947	410	1	financial	financial	ADJ
easat-1947	410	2	statement	statement	NOUN
easat-1947	410	3	bitfarms	bitfarms	PROPN
easat-1947	410	4	ltd	ltd	PROPN
easat-1947	410	5	.	.	PROPN
easat-1947	410	6	figure	figure	PROPN
easat-1947	410	7	17	17	NUM
easat-1947	410	8	.	.	PUNCT
easat-1947	411	1	financial	financial	ADJ
easat-1947	411	2	statement	statement	NOUN
easat-1947	411	3	bitfarms	bitfarms	PROPN
easat-1947	411	4	ltd	ltd	PROPN
easat-1947	411	5	.	.	PROPN
easat-1947	411	6	2033	2033	NUM
easat-1947	411	7	edelweiss	edelweiss	PROPN
easat-1947	411	8	applied	apply	VERB
easat-1947	411	9	science	science	NOUN
easat-1947	411	10	and	and	CCONJ
easat-1947	411	11	technology	technology	NOUN
easat-1947	411	12	issn	issn	PROPN
easat-1947	411	13	:	:	PUNCT
easat-1947	411	14	2576	2576	NUM
easat-1947	411	15	-	-	SYM
easat-1947	411	16	8484	8484	NUM
easat-1947	411	17	vol	vol	NOUN
easat-1947	411	18	.	.	PROPN
easat-1947	411	19	8	8	NUM
easat-1947	411	20	,	,	PUNCT
easat-1947	411	21	no	no	INTJ
easat-1947	411	22	.	.	NOUN
easat-1947	411	23	5	5	NUM
easat-1947	411	24	:	:	SYM
easat-1947	411	25	2007	2007	NUM
easat-1947	411	26	-	-	SYM
easat-1947	411	27	2037	2037	NUM
easat-1947	411	28	,	,	PUNCT
easat-1947	411	29	2024	2024	NUM
easat-1947	411	30	doi	doi	NOUN
easat-1947	411	31	:	:	PUNCT
easat-1947	411	32	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	411	33	©	©	ADP
easat-1947	411	34	2024	2024	NUM
easat-1947	411	35	by	by	ADP
easat-1947	411	36	the	the	DET
easat-1947	411	37	author	author	NOUN
easat-1947	411	38	;	;	PUNCT
easat-1947	411	39	licensee	licensee	PROPN
easat-1947	411	40	learning	learn	VERB
easat-1947	411	41	gate	gate	NOUN
easat-1947	411	42	in	in	ADP
easat-1947	411	43	figures	figure	NOUN
easat-1947	411	44	16	16	NUM
easat-1947	411	45	and	and	CCONJ
easat-1947	411	46	17	17	NUM
easat-1947	411	47	bitfarms	bitfarm	NOUN
easat-1947	411	48	company	company	NOUN
easat-1947	411	49	,	,	PUNCT
easat-1947	411	50	ltd	ltd	PROPN
easat-1947	411	51	.	.	PROPN
easat-1947	411	52	records	record	VERB
easat-1947	411	53	digital	digital	ADJ
easat-1947	411	54	assets	asset	NOUN
easat-1947	411	55	and	and	CCONJ
easat-1947	411	56	digital	digital	ADJ
easat-1947	411	57	assets	asset	NOUN
easat-1947	411	58	pledged	pledge	VERB
easat-1947	411	59	as	as	ADP
easat-1947	411	60	collateral	collateral	NOUN
easat-1947	411	61	in	in	ADP
easat-1947	411	62	the	the	DET
easat-1947	411	63	financial	financial	ADJ
easat-1947	411	64	statements	statement	NOUN
easat-1947	411	65	as	as	ADP
easat-1947	411	66	assets	asset	NOUN
easat-1947	411	67	on	on	ADP
easat-1947	411	68	the	the	DET
easat-1947	411	69	balance	balance	NOUN
easat-1947	411	70	sheet	sheet	NOUN
easat-1947	411	71	.	.	PUNCT
easat-1947	412	1	digital	digital	ADJ
easat-1947	412	2	assets	asset	NOUN
easat-1947	412	3	which	which	PRON
easat-1947	412	4	are	be	AUX
easat-1947	412	5	crypto	crypto	ADJ
easat-1947	412	6	assets	asset	NOUN
easat-1947	412	7	that	that	PRON
easat-1947	412	8	are	be	AUX
easat-1947	412	9	not	not	PART
easat-1947	412	10	limited	limit	VERB
easat-1947	412	11	to	to	PART
easat-1947	412	12	bitcoin	bitcoin	VERB
easat-1947	412	13	,	,	PUNCT
easat-1947	412	14	ethereum	ethereum	NOUN
easat-1947	412	15	,	,	PUNCT
easat-1947	412	16	litecoin	litecoin	NOUN
easat-1947	412	17	,	,	PUNCT
easat-1947	412	18	and	and	CCONJ
easat-1947	412	19	other	other	ADJ
easat-1947	412	20	crypto	crypto	ADJ
easat-1947	412	21	assets	asset	NOUN
easat-1947	412	22	.	.	PUNCT
easat-1947	413	1	these	these	DET
easat-1947	413	2	crypto	crypto	NOUN
easat-1947	413	3	assets	asset	NOUN
easat-1947	413	4	are	be	AUX
easat-1947	413	5	an	an	DET
easat-1947	413	6	integral	integral	ADJ
easat-1947	413	7	part	part	NOUN
easat-1947	413	8	of	of	ADP
easat-1947	413	9	the	the	DET
easat-1947	413	10	company	company	NOUN
easat-1947	413	11	's	's	PART
easat-1947	413	12	operations	operation	NOUN
easat-1947	413	13	and	and	CCONJ
easat-1947	413	14	form	form	VERB
easat-1947	413	15	a	a	DET
easat-1947	413	16	major	major	ADJ
easat-1947	413	17	component	component	NOUN
easat-1947	413	18	of	of	ADP
easat-1947	413	19	the	the	DET
easat-1947	413	20	asset	asset	NOUN
easat-1947	413	21	portfolio	portfolio	NOUN
easat-1947	413	22	.	.	PUNCT
easat-1947	414	1	the	the	DET
easat-1947	414	2	value	value	NOUN
easat-1947	414	3	of	of	ADP
easat-1947	414	4	these	these	DET
easat-1947	414	5	digital	digital	ADJ
easat-1947	414	6	assets	asset	NOUN
easat-1947	414	7	reflects	reflect	VERB
easat-1947	414	8	the	the	DET
easat-1947	414	9	dynamic	dynamic	ADJ
easat-1947	414	10	price	price	NOUN
easat-1947	414	11	fluctuations	fluctuation	NOUN
easat-1947	414	12	of	of	ADP
easat-1947	414	13	the	the	DET
easat-1947	414	14	crypto	crypto	NOUN
easat-1947	414	15	market	market	NOUN
easat-1947	414	16	and	and	CCONJ
easat-1947	414	17	can	can	AUX
easat-1947	414	18	contribute	contribute	VERB
easat-1947	414	19	significantly	significantly	ADV
easat-1947	414	20	to	to	ADP
easat-1947	414	21	the	the	DET
easat-1947	414	22	value	value	NOUN
easat-1947	414	23	of	of	ADP
easat-1947	414	24	the	the	DET
easat-1947	414	25	company	company	NOUN
easat-1947	414	26	's	's	PART
easat-1947	414	27	total	total	ADJ
easat-1947	414	28	assets	asset	NOUN
easat-1947	414	29	.	.	PUNCT
easat-1947	415	1	whereas	whereas	SCONJ
easat-1947	415	2	digital	digital	ADJ
easat-1947	415	3	assets	asset	NOUN
easat-1947	415	4	pledged	pledge	VERB
easat-1947	415	5	as	as	ADP
easat-1947	415	6	collateral	collateral	NOUN
easat-1947	415	7	are	be	AUX
easat-1947	415	8	crypto	crypto	NOUN
easat-1947	415	9	assets	asset	NOUN
easat-1947	415	10	used	use	VERB
easat-1947	415	11	by	by	ADP
easat-1947	415	12	bitfarms	bitfarm	NOUN
easat-1947	415	13	ltd	ltd	PROPN
easat-1947	415	14	.	.	PROPN
easat-1947	416	1	as	as	SCONJ
easat-1947	416	2	collateral	collateral	NOUN
easat-1947	416	3	to	to	PART
easat-1947	416	4	support	support	VERB
easat-1947	416	5	loans	loan	NOUN
easat-1947	416	6	or	or	CCONJ
easat-1947	416	7	other	other	ADJ
easat-1947	416	8	transactions	transaction	NOUN
easat-1947	416	9	.	.	PUNCT
easat-1947	417	1	these	these	DET
easat-1947	417	2	digital	digital	ADJ
easat-1947	417	3	assets	asset	NOUN
easat-1947	417	4	are	be	AUX
easat-1947	417	5	held	hold	VERB
easat-1947	417	6	by	by	ADP
easat-1947	417	7	the	the	DET
easat-1947	417	8	company	company	NOUN
easat-1947	417	9	and	and	CCONJ
easat-1947	417	10	used	use	VERB
easat-1947	417	11	as	as	ADP
easat-1947	417	12	collateral	collateral	NOUN
easat-1947	417	13	to	to	PART
easat-1947	417	14	fulfil	fulfil	VERB
easat-1947	417	15	obligations	obligation	NOUN
easat-1947	417	16	or	or	CCONJ
easat-1947	417	17	as	as	ADP
easat-1947	417	18	a	a	DET
easat-1947	417	19	condition	condition	NOUN
easat-1947	417	20	for	for	ADP
easat-1947	417	21	obtaining	obtain	VERB
easat-1947	417	22	loans	loan	NOUN
easat-1947	417	23	or	or	CCONJ
easat-1947	417	24	other	other	ADJ
easat-1947	417	25	services	service	NOUN
easat-1947	417	26	.	.	PUNCT
easat-1947	418	1	although	although	SCONJ
easat-1947	418	2	used	use	VERB
easat-1947	418	3	as	as	ADP
easat-1947	418	4	collateral	collateral	NOUN
easat-1947	418	5	,	,	PUNCT
easat-1947	418	6	these	these	DET
easat-1947	418	7	digital	digital	ADJ
easat-1947	418	8	assets	asset	NOUN
easat-1947	418	9	are	be	AUX
easat-1947	418	10	still	still	ADV
easat-1947	418	11	owned	own	VERB
easat-1947	418	12	by	by	ADP
easat-1947	418	13	bitfarms	bitfarm	NOUN
easat-1947	418	14	ltd	ltd	PROPN
easat-1947	418	15	.	.	PROPN
easat-1947	418	16	and	and	CCONJ
easat-1947	418	17	are	be	AUX
easat-1947	418	18	still	still	ADV
easat-1947	418	19	recorded	record	VERB
easat-1947	418	20	as	as	ADP
easat-1947	418	21	part	part	NOUN
easat-1947	418	22	of	of	ADP
easat-1947	418	23	the	the	DET
easat-1947	418	24	company	company	NOUN
easat-1947	418	25	's	's	PART
easat-1947	418	26	total	total	ADJ
easat-1947	418	27	assets	asset	NOUN
easat-1947	418	28	.	.	PUNCT
easat-1947	419	1	in	in	ADP
easat-1947	419	2	addition	addition	NOUN
easat-1947	419	3	to	to	ADP
easat-1947	419	4	digital	digital	ADJ
easat-1947	419	5	assets	asset	NOUN
easat-1947	419	6	the	the	DET
easat-1947	419	7	company	company	NOUN
easat-1947	419	8	bitfarms	bitfarm	VERB
easat-1947	419	9	ltd	ltd	PROPN
easat-1947	419	10	.	.	PROPN
easat-1947	419	11	has	have	AUX
easat-1947	419	12	digital	digital	ADJ
easat-1947	419	13	assets	asset	NOUN
easat-1947	419	14	mined	mine	VERB
easat-1947	419	15	which	which	PRON
easat-1947	419	16	reflects	reflect	VERB
easat-1947	419	17	the	the	DET
easat-1947	419	18	amount	amount	NOUN
easat-1947	419	19	of	of	ADP
easat-1947	419	20	crypto	crypto	NOUN
easat-1947	419	21	assets	asset	NOUN
easat-1947	419	22	that	that	PRON
easat-1947	419	23	bitfarms	bitfarm	VERB
easat-1947	419	24	ltd	ltd	PROPN
easat-1947	419	25	.	.	PROPN
easat-1947	419	26	has	have	AUX
easat-1947	419	27	successfully	successfully	ADV
easat-1947	419	28	mined	mine	VERB
easat-1947	419	29	through	through	ADP
easat-1947	419	30	bitcoin	bitcoin	ADJ
easat-1947	419	31	mining	mining	NOUN
easat-1947	419	32	operations	operation	NOUN
easat-1947	419	33	or	or	CCONJ
easat-1947	419	34	other	other	ADJ
easat-1947	419	35	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	419	36	.	.	PUNCT
easat-1947	420	1	this	this	DET
easat-1947	420	2	mining	mining	NOUN
easat-1947	420	3	involves	involve	VERB
easat-1947	420	4	transaction	transaction	NOUN
easat-1947	420	5	processing	processing	NOUN
easat-1947	420	6	and	and	CCONJ
easat-1947	420	7	validation	validation	NOUN
easat-1947	420	8	of	of	ADP
easat-1947	420	9	new	new	ADJ
easat-1947	420	10	blocks	block	NOUN
easat-1947	420	11	in	in	ADP
easat-1947	420	12	the	the	DET
easat-1947	420	13	crypto	crypto	NOUN
easat-1947	420	14	network	network	NOUN
easat-1947	420	15	.	.	PUNCT
easat-1947	421	1	the	the	DET
easat-1947	421	2	amount	amount	NOUN
easat-1947	421	3	of	of	ADP
easat-1947	421	4	digital	digital	ADJ
easat-1947	421	5	assets	asset	NOUN
easat-1947	421	6	mined	mine	VERB
easat-1947	421	7	is	be	AUX
easat-1947	421	8	recorded	record	VERB
easat-1947	421	9	as	as	ADP
easat-1947	421	10	cash	cash	NOUN
easat-1947	421	11	flow	flow	NOUN
easat-1947	421	12	from	from	ADP
easat-1947	421	13	operating	operate	VERB
easat-1947	421	14	activities	activity	NOUN
easat-1947	421	15	as	as	SCONJ
easat-1947	421	16	it	it	PRON
easat-1947	421	17	reflects	reflect	VERB
easat-1947	421	18	the	the	DET
easat-1947	421	19	company	company	NOUN
easat-1947	421	20	's	's	PART
easat-1947	421	21	main	main	ADJ
easat-1947	421	22	source	source	NOUN
easat-1947	421	23	of	of	ADP
easat-1947	421	24	income	income	NOUN
easat-1947	421	25	from	from	ADP
easat-1947	421	26	their	their	PRON
easat-1947	421	27	core	core	NOUN
easat-1947	421	28	operations	operation	NOUN
easat-1947	421	29	.	.	PUNCT
easat-1947	422	1	proceeds	proceed	NOUN
easat-1947	422	2	from	from	ADP
easat-1947	422	3	sale	sale	NOUN
easat-1947	422	4	of	of	ADP
easat-1947	422	5	digital	digital	ADJ
easat-1947	422	6	assets	asset	NOUN
easat-1947	422	7	mined	mine	VERB
easat-1947	422	8	is	be	AUX
easat-1947	422	9	the	the	DET
easat-1947	422	10	amount	amount	NOUN
easat-1947	422	11	of	of	ADP
easat-1947	422	12	money	money	NOUN
easat-1947	422	13	earned	earn	VERB
easat-1947	422	14	by	by	ADP
easat-1947	422	15	bitfarms	bitfarm	NOUN
easat-1947	422	16	ltd	ltd	PROPN
easat-1947	422	17	.	.	PROPN
easat-1947	422	18	from	from	ADP
easat-1947	422	19	the	the	DET
easat-1947	422	20	sale	sale	NOUN
easat-1947	422	21	of	of	ADP
easat-1947	422	22	digital	digital	ADJ
easat-1947	422	23	assets	asset	NOUN
easat-1947	422	24	that	that	PRON
easat-1947	422	25	they	they	PRON
easat-1947	422	26	have	have	AUX
easat-1947	422	27	mined	mine	VERB
easat-1947	422	28	.	.	PUNCT
easat-1947	423	1	it	it	PRON
easat-1947	423	2	reflects	reflect	VERB
easat-1947	423	3	the	the	DET
easat-1947	423	4	cash	cash	NOUN
easat-1947	423	5	flow	flow	NOUN
easat-1947	423	6	received	receive	VERB
easat-1947	423	7	from	from	ADP
easat-1947	423	8	the	the	DET
easat-1947	423	9	company	company	NOUN
easat-1947	423	10	's	's	PART
easat-1947	423	11	operating	operating	NOUN
easat-1947	423	12	activities	activity	NOUN
easat-1947	423	13	.	.	PUNCT
easat-1947	424	1	proceeds	proceed	NOUN
easat-1947	424	2	from	from	ADP
easat-1947	424	3	sale	sale	NOUN
easat-1947	424	4	of	of	ADP
easat-1947	424	5	digital	digital	ADJ
easat-1947	424	6	assets	asset	NOUN
easat-1947	424	7	mined	mine	VERB
easat-1947	424	8	is	be	AUX
easat-1947	424	9	recorded	record	VERB
easat-1947	424	10	as	as	ADP
easat-1947	424	11	cash	cash	NOUN
easat-1947	424	12	inflow	inflow	NOUN
easat-1947	424	13	in	in	ADP
easat-1947	424	14	cash	cash	NOUN
easat-1947	424	15	flow	flow	NOUN
easat-1947	424	16	from	from	ADP
easat-1947	424	17	operating	operate	VERB
easat-1947	424	18	activities	activity	NOUN
easat-1947	424	19	.	.	PUNCT
easat-1947	425	1	realised	realise	VERB
easat-1947	425	2	loss	loss	NOUN
easat-1947	425	3	on	on	ADP
easat-1947	425	4	disposition	disposition	NOUN
easat-1947	425	5	of	of	ADP
easat-1947	425	6	digital	digital	ADJ
easat-1947	425	7	assets	asset	NOUN
easat-1947	425	8	is	be	AUX
easat-1947	425	9	the	the	DET
easat-1947	425	10	loss	loss	NOUN
easat-1947	425	11	incurred	incur	VERB
easat-1947	425	12	when	when	SCONJ
easat-1947	425	13	bitfarms	bitfarms	PROPN
easat-1947	425	14	ltd	ltd	PROPN
easat-1947	425	15	.	.	PROPN
easat-1947	425	16	sells	sell	VERB
easat-1947	425	17	their	their	PRON
easat-1947	425	18	digital	digital	ADJ
easat-1947	425	19	assets	asset	NOUN
easat-1947	425	20	at	at	ADP
easat-1947	425	21	a	a	DET
easat-1947	425	22	price	price	NOUN
easat-1947	425	23	lower	low	ADJ
easat-1947	425	24	than	than	ADP
easat-1947	425	25	their	their	PRON
easat-1947	425	26	acquisition	acquisition	NOUN
easat-1947	425	27	cost	cost	NOUN
easat-1947	425	28	or	or	CCONJ
easat-1947	425	29	carrying	carry	VERB
easat-1947	425	30	value	value	NOUN
easat-1947	425	31	.	.	PUNCT
easat-1947	426	1	this	this	PRON
easat-1947	426	2	realised	realise	VERB
easat-1947	426	3	loss	loss	NOUN
easat-1947	426	4	is	be	AUX
easat-1947	426	5	recorded	record	VERB
easat-1947	426	6	as	as	ADP
easat-1947	426	7	a	a	DET
easat-1947	426	8	cash	cash	NOUN
easat-1947	426	9	outflow	outflow	NOUN
easat-1947	426	10	in	in	ADP
easat-1947	426	11	cash	cash	NOUN
easat-1947	426	12	flow	flow	NOUN
easat-1947	426	13	from	from	ADP
easat-1947	426	14	operating	operate	VERB
easat-1947	426	15	activities	activity	NOUN
easat-1947	426	16	as	as	SCONJ
easat-1947	426	17	it	it	PRON
easat-1947	426	18	reduces	reduce	VERB
easat-1947	426	19	the	the	DET
easat-1947	426	20	company	company	NOUN
easat-1947	426	21	's	's	PART
easat-1947	426	22	net	net	ADJ
easat-1947	426	23	cash	cash	NOUN
easat-1947	426	24	flow	flow	NOUN
easat-1947	426	25	from	from	ADP
easat-1947	426	26	operations	operation	NOUN
easat-1947	426	27	.	.	PUNCT
easat-1947	427	1	change	change	NOUN
easat-1947	427	2	in	in	ADP
easat-1947	427	3	unrealised	unrealised	ADJ
easat-1947	427	4	(	(	PUNCT
easat-1947	427	5	gain	gain	NOUN
easat-1947	427	6	)	)	PUNCT
easat-1947	427	7	loss	loss	NOUN
easat-1947	427	8	on	on	ADP
easat-1947	427	9	revaluation	revaluation	NOUN
easat-1947	427	10	of	of	ADP
easat-1947	427	11	digital	digital	ADJ
easat-1947	427	12	assets	asset	NOUN
easat-1947	427	13	is	be	AUX
easat-1947	427	14	the	the	DET
easat-1947	427	15	change	change	NOUN
easat-1947	427	16	in	in	ADP
easat-1947	427	17	unrealised	unrealised	ADJ
easat-1947	427	18	(	(	PUNCT
easat-1947	427	19	gain	gain	NOUN
easat-1947	427	20	)	)	PUNCT
easat-1947	427	21	loss	loss	NOUN
easat-1947	427	22	on	on	ADP
easat-1947	427	23	revaluation	revaluation	NOUN
easat-1947	427	24	of	of	ADP
easat-1947	427	25	digital	digital	ADJ
easat-1947	427	26	assets	asset	NOUN
easat-1947	427	27	which	which	PRON
easat-1947	427	28	reflects	reflect	VERB
easat-1947	427	29	the	the	DET
easat-1947	427	30	change	change	NOUN
easat-1947	427	31	in	in	ADP
easat-1947	427	32	market	market	NOUN
easat-1947	427	33	value	value	NOUN
easat-1947	427	34	of	of	ADP
easat-1947	427	35	digital	digital	ADJ
easat-1947	427	36	assets	asset	NOUN
easat-1947	427	37	owned	own	VERB
easat-1947	427	38	by	by	ADP
easat-1947	427	39	bitfarms	bitfarm	NOUN
easat-1947	427	40	ltd	ltd	PROPN
easat-1947	427	41	.	.	PROPN
easat-1947	427	42	but	but	CCONJ
easat-1947	427	43	not	not	PART
easat-1947	427	44	yet	yet	ADV
easat-1947	427	45	realised	realise	VERB
easat-1947	427	46	through	through	ADP
easat-1947	427	47	sales	sale	NOUN
easat-1947	427	48	or	or	CCONJ
easat-1947	427	49	other	other	ADJ
easat-1947	427	50	transactions	transaction	NOUN
easat-1947	427	51	.	.	PUNCT
easat-1947	428	1	if	if	SCONJ
easat-1947	428	2	the	the	DET
easat-1947	428	3	value	value	NOUN
easat-1947	428	4	of	of	ADP
easat-1947	428	5	crypto	crypto	NOUN
easat-1947	428	6	assets	asset	NOUN
easat-1947	428	7	increases	increase	NOUN
easat-1947	428	8	,	,	PUNCT
easat-1947	428	9	the	the	DET
easat-1947	428	10	company	company	NOUN
easat-1947	428	11	will	will	AUX
easat-1947	428	12	record	record	VERB
easat-1947	428	13	an	an	DET
easat-1947	428	14	unrealised	unrealised	ADJ
easat-1947	428	15	gain	gain	NOUN
easat-1947	428	16	,	,	PUNCT
easat-1947	428	17	while	while	SCONJ
easat-1947	428	18	if	if	SCONJ
easat-1947	428	19	the	the	DET
easat-1947	428	20	value	value	NOUN
easat-1947	428	21	of	of	ADP
easat-1947	428	22	crypto	crypto	NOUN
easat-1947	428	23	assets	asset	NOUN
easat-1947	428	24	decreases	decrease	VERB
easat-1947	428	25	,	,	PUNCT
easat-1947	428	26	the	the	DET
easat-1947	428	27	company	company	NOUN
easat-1947	428	28	will	will	AUX
easat-1947	428	29	record	record	VERB
easat-1947	428	30	an	an	DET
easat-1947	428	31	unrealised	unrealised	ADJ
easat-1947	428	32	loss	loss	NOUN
easat-1947	428	33	.	.	PUNCT
easat-1947	429	1	these	these	DET
easat-1947	429	2	changes	change	NOUN
easat-1947	429	3	are	be	AUX
easat-1947	429	4	recorded	record	VERB
easat-1947	429	5	as	as	ADP
easat-1947	429	6	part	part	NOUN
easat-1947	429	7	of	of	ADP
easat-1947	429	8	cash	cash	NOUN
easat-1947	429	9	flow	flow	NOUN
easat-1947	429	10	from	from	ADP
easat-1947	429	11	operating	operate	VERB
easat-1947	429	12	activities	activity	NOUN
easat-1947	429	13	as	as	SCONJ
easat-1947	429	14	they	they	PRON
easat-1947	429	15	are	be	AUX
easat-1947	429	16	unrealised	unrealised	ADJ
easat-1947	429	17	changes	change	NOUN
easat-1947	429	18	in	in	ADP
easat-1947	429	19	the	the	DET
easat-1947	429	20	value	value	NOUN
easat-1947	429	21	of	of	ADP
easat-1947	429	22	the	the	DET
easat-1947	429	23	company	company	NOUN
easat-1947	429	24	's	's	PART
easat-1947	429	25	operating	operate	VERB
easat-1947	429	26	assets	asset	NOUN
easat-1947	429	27	.	.	PUNCT
easat-1947	430	1	and	and	CCONJ
easat-1947	430	2	finally	finally	ADV
easat-1947	430	3	,	,	PUNCT
easat-1947	430	4	the	the	DET
easat-1947	430	5	purchase	purchase	NOUN
easat-1947	430	6	of	of	ADP
easat-1947	430	7	digital	digital	ADJ
easat-1947	430	8	assets	asset	NOUN
easat-1947	430	9	is	be	AUX
easat-1947	430	10	recorded	record	VERB
easat-1947	430	11	which	which	PRON
easat-1947	430	12	reflects	reflect	VERB
easat-1947	430	13	the	the	DET
easat-1947	430	14	use	use	NOUN
easat-1947	430	15	of	of	ADP
easat-1947	430	16	funds	fund	NOUN
easat-1947	430	17	by	by	ADP
easat-1947	430	18	bitfarms	bitfarm	NOUN
easat-1947	430	19	ltd	ltd	PROPN
easat-1947	430	20	.	.	PROPN
easat-1947	430	21	to	to	PART
easat-1947	430	22	acquire	acquire	VERB
easat-1947	430	23	crypto	crypto	ADJ
easat-1947	430	24	assets	asset	NOUN
easat-1947	430	25	such	such	ADJ
easat-1947	430	26	as	as	ADP
easat-1947	430	27	bitcoin	bitcoin	NOUN
easat-1947	430	28	,	,	PUNCT
easat-1947	430	29	ethereum	ethereum	NOUN
easat-1947	430	30	,	,	PUNCT
easat-1947	430	31	and	and	CCONJ
easat-1947	430	32	other	other	ADJ
easat-1947	430	33	crypto	crypto	ADJ
easat-1947	430	34	assets	asset	NOUN
easat-1947	430	35	.	.	PUNCT
easat-1947	431	1	this	this	DET
easat-1947	431	2	action	action	NOUN
easat-1947	431	3	is	be	AUX
easat-1947	431	4	recorded	record	VERB
easat-1947	431	5	as	as	ADP
easat-1947	431	6	an	an	DET
easat-1947	431	7	investing	investing	NOUN
easat-1947	431	8	activity	activity	NOUN
easat-1947	431	9	in	in	ADP
easat-1947	431	10	the	the	DET
easat-1947	431	11	financial	financial	ADJ
easat-1947	431	12	statements	statement	NOUN
easat-1947	431	13	as	as	SCONJ
easat-1947	431	14	it	it	PRON
easat-1947	431	15	reflects	reflect	VERB
easat-1947	431	16	the	the	DET
easat-1947	431	17	use	use	NOUN
easat-1947	431	18	of	of	ADP
easat-1947	431	19	company	company	NOUN
easat-1947	431	20	funds	fund	NOUN
easat-1947	431	21	to	to	PART
easat-1947	431	22	acquire	acquire	VERB
easat-1947	431	23	crypto	crypto	NOUN
easat-1947	431	24	assets	asset	NOUN
easat-1947	431	25	as	as	ADP
easat-1947	431	26	part	part	NOUN
easat-1947	431	27	of	of	ADP
easat-1947	431	28	their	their	PRON
easat-1947	431	29	investment	investment	NOUN
easat-1947	431	30	strategy	strategy	NOUN
easat-1947	431	31	.	.	PUNCT
easat-1947	432	1	these	these	DET
easat-1947	432	2	purchases	purchase	NOUN
easat-1947	432	3	can	can	AUX
easat-1947	432	4	be	be	AUX
easat-1947	432	5	made	make	VERB
easat-1947	432	6	for	for	ADP
easat-1947	432	7	a	a	DET
easat-1947	432	8	variety	variety	NOUN
easat-1947	432	9	of	of	ADP
easat-1947	432	10	purposes	purpose	NOUN
easat-1947	432	11	,	,	PUNCT
easat-1947	432	12	including	include	VERB
easat-1947	432	13	expanding	expand	VERB
easat-1947	432	14	asset	asset	NOUN
easat-1947	432	15	portfolios	portfolio	NOUN
easat-1947	432	16	,	,	PUNCT
easat-1947	432	17	anticipating	anticipate	VERB
easat-1947	432	18	potential	potential	ADJ
easat-1947	432	19	future	future	ADJ
easat-1947	432	20	growth	growth	NOUN
easat-1947	432	21	in	in	ADP
easat-1947	432	22	the	the	DET
easat-1947	432	23	value	value	NOUN
easat-1947	432	24	of	of	ADP
easat-1947	432	25	crypto	crypto	NOUN
easat-1947	432	26	assets	asset	NOUN
easat-1947	432	27	,	,	PUNCT
easat-1947	432	28	or	or	CCONJ
easat-1947	432	29	for	for	ADP
easat-1947	432	30	speculative	speculative	ADJ
easat-1947	432	31	purposes	purpose	NOUN
easat-1947	432	32	.	.	PUNCT
easat-1947	433	1	by	by	ADP
easat-1947	433	2	recording	record	VERB
easat-1947	433	3	the	the	DET
easat-1947	433	4	purchase	purchase	NOUN
easat-1947	433	5	of	of	ADP
easat-1947	433	6	digital	digital	ADJ
easat-1947	433	7	assets	asset	NOUN
easat-1947	433	8	as	as	ADP
easat-1947	433	9	cash	cash	NOUN
easat-1947	433	10	flow	flow	NOUN
easat-1947	433	11	used	use	VERB
easat-1947	433	12	in	in	ADP
easat-1947	433	13	investing	invest	VERB
easat-1947	433	14	activities	activity	NOUN
easat-1947	433	15	,	,	PUNCT
easat-1947	433	16	financial	financial	ADJ
easat-1947	433	17	statements	statement	NOUN
easat-1947	433	18	provide	provide	VERB
easat-1947	433	19	visibility	visibility	NOUN
easat-1947	433	20	into	into	ADP
easat-1947	433	21	a	a	DET
easat-1947	433	22	company	company	NOUN
easat-1947	433	23	's	's	PART
easat-1947	433	24	investment	investment	NOUN
easat-1947	433	25	strategy	strategy	NOUN
easat-1947	433	26	in	in	ADP
easat-1947	433	27	the	the	DET
easat-1947	433	28	crypto	crypto	X
easat-1947	433	29	ecosystem	ecosystem	NOUN
easat-1947	433	30	and	and	CCONJ
easat-1947	433	31	how	how	SCONJ
easat-1947	433	32	their	their	PRON
easat-1947	433	33	use	use	NOUN
easat-1947	433	34	of	of	ADP
easat-1947	433	35	investment	investment	NOUN
easat-1947	433	36	funds	fund	NOUN
easat-1947	433	37	supports	support	VERB
easat-1947	433	38	business	business	NOUN
easat-1947	433	39	growth	growth	NOUN
easat-1947	433	40	and	and	CCONJ
easat-1947	433	41	development	development	NOUN
easat-1947	433	42	.	.	PUNCT
easat-1947	434	1	proceeds	proceed	NOUN
easat-1947	434	2	from	from	ADP
easat-1947	434	3	sale	sale	NOUN
easat-1947	434	4	of	of	ADP
easat-1947	434	5	digital	digital	ADJ
easat-1947	434	6	assets	asset	NOUN
easat-1947	434	7	purchased	purchase	VERB
easat-1947	434	8	is	be	AUX
easat-1947	434	9	the	the	DET
easat-1947	434	10	amount	amount	NOUN
easat-1947	434	11	of	of	ADP
easat-1947	434	12	money	money	NOUN
easat-1947	434	13	earned	earn	VERB
easat-1947	434	14	by	by	ADP
easat-1947	434	15	bitfarms	bitfarm	NOUN
easat-1947	434	16	ltd	ltd	PROPN
easat-1947	434	17	.	.	PROPN
easat-1947	434	18	from	from	ADP
easat-1947	434	19	the	the	DET
easat-1947	434	20	sale	sale	NOUN
easat-1947	434	21	of	of	ADP
easat-1947	434	22	their	their	PRON
easat-1947	434	23	previously	previously	ADV
easat-1947	434	24	purchased	purchase	VERB
easat-1947	434	25	digital	digital	ADJ
easat-1947	434	26	assets	asset	NOUN
easat-1947	434	27	.	.	PUNCT
easat-1947	435	1	it	it	PRON
easat-1947	435	2	reflects	reflect	VERB
easat-1947	435	3	the	the	DET
easat-1947	435	4	cash	cash	NOUN
easat-1947	435	5	flow	flow	NOUN
easat-1947	435	6	obtained	obtain	VERB
easat-1947	435	7	from	from	ADP
easat-1947	435	8	the	the	DET
easat-1947	435	9	company	company	NOUN
easat-1947	435	10	's	's	PART
easat-1947	435	11	investing	investing	NOUN
easat-1947	435	12	activities	activity	NOUN
easat-1947	435	13	.	.	PUNCT
easat-1947	436	1	the	the	DET
easat-1947	436	2	income	income	NOUN
easat-1947	436	3	from	from	ADP
easat-1947	436	4	sale	sale	NOUN
easat-1947	436	5	of	of	ADP
easat-1947	436	6	digital	digital	ADJ
easat-1947	436	7	assets	asset	NOUN
easat-1947	436	8	purchased	purchase	VERB
easat-1947	436	9	is	be	AUX
easat-1947	436	10	recorded	record	VERB
easat-1947	436	11	as	as	ADP
easat-1947	436	12	cash	cash	NOUN
easat-1947	436	13	inflow	inflow	NOUN
easat-1947	436	14	in	in	ADP
easat-1947	436	15	cash	cash	NOUN
easat-1947	436	16	flow	flow	NOUN
easat-1947	436	17	used	use	VERB
easat-1947	436	18	in	in	ADP
easat-1947	436	19	investing	invest	VERB
easat-1947	436	20	activities	activity	NOUN
easat-1947	436	21	.	.	PUNCT
easat-1947	437	1	by	by	ADP
easat-1947	437	2	recording	record	VERB
easat-1947	437	3	this	this	DET
easat-1947	437	4	income	income	NOUN
easat-1947	437	5	,	,	PUNCT
easat-1947	437	6	the	the	DET
easat-1947	437	7	financial	financial	ADJ
easat-1947	437	8	statements	statement	NOUN
easat-1947	437	9	provide	provide	VERB
easat-1947	437	10	information	information	NOUN
easat-1947	437	11	about	about	ADP
easat-1947	437	12	bitfarms	bitfarm	NOUN
easat-1947	437	13	ltd	ltd	PROPN
easat-1947	437	14	.	.	PROPN
easat-1947	437	15	's	's	PART
easat-1947	437	16	success	success	NOUN
easat-1947	437	17	in	in	ADP
easat-1947	437	18	making	make	VERB
easat-1947	437	19	investments	investment	NOUN
easat-1947	437	20	in	in	ADP
easat-1947	437	21	crypto	crypto	NOUN
easat-1947	437	22	assets	asset	NOUN
easat-1947	437	23	and	and	CCONJ
easat-1947	437	24	their	their	PRON
easat-1947	437	25	ability	ability	NOUN
easat-1947	437	26	to	to	PART
easat-1947	437	27	generate	generate	VERB
easat-1947	437	28	cash	cash	NOUN
easat-1947	437	29	flow	flow	NOUN
easat-1947	437	30	from	from	ADP
easat-1947	437	31	those	those	DET
easat-1947	437	32	investment	investment	NOUN
easat-1947	437	33	activities	activity	NOUN
easat-1947	437	34	.	.	PUNCT
easat-1947	438	1	based	base	VERB
easat-1947	438	2	on	on	ADP
easat-1947	438	3	the	the	DET
easat-1947	438	4	description	description	NOUN
easat-1947	438	5	of	of	ADP
easat-1947	438	6	the	the	DET
easat-1947	438	7	company	company	NOUN
easat-1947	438	8	's	's	PART
easat-1947	438	9	financial	financial	ADJ
easat-1947	438	10	statements	statement	NOUN
easat-1947	438	11	related	relate	VERB
easat-1947	438	12	to	to	ADP
easat-1947	438	13	the	the	DET
easat-1947	438	14	use	use	NOUN
easat-1947	438	15	of	of	ADP
easat-1947	438	16	cryptocurrency	cryptocurrency	NOUN
easat-1947	438	17	assets	asset	NOUN
easat-1947	438	18	above	above	ADP
easat-1947	438	19	that	that	PRON
easat-1947	438	20	implies	imply	VERB
easat-1947	438	21	the	the	DET
easat-1947	438	22	importance	importance	NOUN
easat-1947	438	23	of	of	ADP
easat-1947	438	24	accounting	accounting	NOUN
easat-1947	438	25	regulation	regulation	NOUN
easat-1947	438	26	and	and	CCONJ
easat-1947	438	27	standardisation	standardisation	NOUN
easat-1947	438	28	,	,	PUNCT
easat-1947	438	29	the	the	DET
easat-1947	438	30	absence	absence	NOUN
easat-1947	438	31	of	of	ADP
easat-1947	438	32	specific	specific	ADJ
easat-1947	438	33	accounting	accounting	NOUN
easat-1947	438	34	standards	standard	NOUN
easat-1947	438	35	from	from	ADP
easat-1947	438	36	ifrs	ifrs	NOUN
easat-1947	438	37	or	or	CCONJ
easat-1947	438	38	gaap	gaap	PROPN
easat-1947	438	39	for	for	ADP
easat-1947	438	40	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	438	41	creates	create	VERB
easat-1947	438	42	a	a	DET
easat-1947	438	43	need	need	NOUN
easat-1947	438	44	for	for	ADP
easat-1947	438	45	clearer	clear	ADJ
easat-1947	438	46	guidance	guidance	NOUN
easat-1947	438	47	and	and	CCONJ
easat-1947	438	48	regulations	regulation	NOUN
easat-1947	438	49	.	.	PUNCT
easat-1947	439	1	existing	exist	VERB
easat-1947	439	2	non	non	ADJ
easat-1947	439	3	-	-	ADJ
easat-1947	439	4	authoritative	authoritative	ADJ
easat-1947	439	5	guidance	guidance	NOUN
easat-1947	439	6	from	from	ADP
easat-1947	439	7	ifrs	ifrs	NOUN
easat-1947	439	8	and	and	CCONJ
easat-1947	439	9	gaap	gaap	PROPN
easat-1947	439	10	represents	represent	VERB
easat-1947	439	11	a	a	DET
easat-1947	439	12	step	step	NOUN
easat-1947	439	13	in	in	ADP
easat-1947	439	14	addressing	address	VERB
easat-1947	439	15	the	the	DET
easat-1947	439	16	uncertainty	uncertainty	NOUN
easat-1947	439	17	of	of	ADP
easat-1947	439	18	accounting	account	VERB
easat-1947	439	19	for	for	ADP
easat-1947	439	20	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	439	21	.	.	PUNCT
easat-1947	440	1	however	however	ADV
easat-1947	440	2	,	,	PUNCT
easat-1947	440	3	regulation	regulation	NOUN
easat-1947	440	4	is	be	AUX
easat-1947	440	5	needed	need	VERB
easat-1947	440	6	to	to	PART
easat-1947	440	7	create	create	VERB
easat-1947	440	8	consistency	consistency	NOUN
easat-1947	440	9	in	in	ADP
easat-1947	440	10	financial	financial	ADJ
easat-1947	440	11	reporting	reporting	NOUN
easat-1947	440	12	globally	globally	ADV
easat-1947	440	13	.	.	PUNCT
easat-1947	441	1	the	the	DET
easat-1947	441	2	high	high	ADJ
easat-1947	441	3	price	price	NOUN
easat-1947	441	4	volatility	volatility	NOUN
easat-1947	441	5	of	of	ADP
easat-1947	441	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	441	7	is	be	AUX
easat-1947	441	8	a	a	DET
easat-1947	441	9	major	major	ADJ
easat-1947	441	10	challenge	challenge	NOUN
easat-1947	441	11	in	in	ADP
easat-1947	441	12	financial	financial	ADJ
easat-1947	441	13	reporting	reporting	NOUN
easat-1947	441	14	.	.	PUNCT
easat-1947	442	1	changes	change	NOUN
easat-1947	442	2	in	in	ADP
easat-1947	442	3	the	the	DET
easat-1947	442	4	value	value	NOUN
easat-1947	442	5	of	of	ADP
easat-1947	442	6	cryptocurrency	cryptocurrency	NOUN
easat-1947	442	7	assets	asset	NOUN
easat-1947	442	8	can	can	AUX
easat-1947	442	9	significantly	significantly	ADV
easat-1947	442	10	2034	2034	NUM
easat-1947	442	11	edelweiss	edelweiss	PROPN
easat-1947	442	12	applied	apply	VERB
easat-1947	442	13	science	science	NOUN
easat-1947	442	14	and	and	CCONJ
easat-1947	442	15	technology	technology	NOUN
easat-1947	442	16	issn	issn	PROPN
easat-1947	442	17	:	:	PUNCT
easat-1947	442	18	2576	2576	NUM
easat-1947	442	19	-	-	SYM
easat-1947	442	20	8484	8484	NUM
easat-1947	442	21	vol	vol	NOUN
easat-1947	442	22	.	.	PROPN
easat-1947	442	23	8	8	NUM
easat-1947	442	24	,	,	PUNCT
easat-1947	442	25	no	no	INTJ
easat-1947	442	26	.	.	NOUN
easat-1947	442	27	5	5	NUM
easat-1947	442	28	:	:	SYM
easat-1947	442	29	2007	2007	NUM
easat-1947	442	30	-	-	SYM
easat-1947	442	31	2037	2037	NUM
easat-1947	442	32	,	,	PUNCT
easat-1947	442	33	2024	2024	NUM
easat-1947	442	34	doi	doi	NOUN
easat-1947	442	35	:	:	PUNCT
easat-1947	442	36	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	442	37	©	©	ADP
easat-1947	442	38	2024	2024	NUM
easat-1947	442	39	by	by	ADP
easat-1947	442	40	the	the	DET
easat-1947	442	41	author	author	NOUN
easat-1947	442	42	;	;	PUNCT
easat-1947	442	43	licensee	licensee	PROPN
easat-1947	442	44	learning	learning	NOUN
easat-1947	442	45	gate	gate	NOUN
easat-1947	442	46	affect	affect	VERB
easat-1947	442	47	a	a	DET
easat-1947	442	48	company	company	NOUN
easat-1947	442	49	's	's	PART
easat-1947	442	50	net	net	ADJ
easat-1947	442	51	cash	cash	NOUN
easat-1947	442	52	position	position	NOUN
easat-1947	442	53	and	and	CCONJ
easat-1947	442	54	its	its	PRON
easat-1947	442	55	liquidity	liquidity	NOUN
easat-1947	442	56	.	.	PUNCT
easat-1947	443	1	this	this	PRON
easat-1947	443	2	suggests	suggest	VERB
easat-1947	443	3	that	that	SCONJ
easat-1947	443	4	companies	company	NOUN
easat-1947	443	5	should	should	AUX
easat-1947	443	6	be	be	AUX
easat-1947	443	7	prepared	prepare	VERB
easat-1947	443	8	with	with	ADP
easat-1947	443	9	robust	robust	ADJ
easat-1947	443	10	risk	risk	NOUN
easat-1947	443	11	management	management	NOUN
easat-1947	443	12	strategies	strategy	NOUN
easat-1947	443	13	to	to	PART
easat-1947	443	14	cope	cope	VERB
easat-1947	443	15	with	with	ADP
easat-1947	443	16	sharp	sharp	ADJ
easat-1947	443	17	market	market	NOUN
easat-1947	443	18	fluctuations	fluctuation	NOUN
easat-1947	443	19	.	.	PUNCT
easat-1947	444	1	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	444	2	owned	own	VERB
easat-1947	444	3	by	by	ADP
easat-1947	444	4	companies	company	NOUN
easat-1947	444	5	can	can	AUX
easat-1947	444	6	affect	affect	VERB
easat-1947	444	7	the	the	DET
easat-1947	444	8	company	company	NOUN
easat-1947	444	9	's	's	PART
easat-1947	444	10	cash	cash	NOUN
easat-1947	444	11	flow	flow	NOUN
easat-1947	444	12	and	and	CCONJ
easat-1947	444	13	liquidity	liquidity	NOUN
easat-1947	444	14	.	.	PUNCT
easat-1947	445	1	therefore	therefore	ADV
easat-1947	445	2	,	,	PUNCT
easat-1947	445	3	companies	company	NOUN
easat-1947	445	4	need	need	VERB
easat-1947	445	5	to	to	PART
easat-1947	445	6	consider	consider	VERB
easat-1947	445	7	how	how	SCONJ
easat-1947	445	8	cryptocurrency	cryptocurrency	NOUN
easat-1947	445	9	assets	asset	NOUN
easat-1947	445	10	can	can	AUX
easat-1947	445	11	be	be	AUX
easat-1947	445	12	easily	easily	ADV
easat-1947	445	13	converted	convert	VERB
easat-1947	445	14	into	into	ADP
easat-1947	445	15	legal	legal	ADJ
easat-1947	445	16	currency	currency	NOUN
easat-1947	445	17	to	to	PART
easat-1947	445	18	fulfil	fulfil	VERB
easat-1947	445	19	their	their	PRON
easat-1947	445	20	financial	financial	ADJ
easat-1947	445	21	obligations	obligation	NOUN
easat-1947	445	22	.	.	PUNCT
easat-1947	446	1	this	this	PRON
easat-1947	446	2	suggests	suggest	VERB
easat-1947	446	3	that	that	SCONJ
easat-1947	446	4	the	the	DET
easat-1947	446	5	liquidity	liquidity	NOUN
easat-1947	446	6	of	of	ADP
easat-1947	446	7	cryptocurrency	cryptocurrency	NOUN
easat-1947	446	8	assets	asset	NOUN
easat-1947	446	9	is	be	AUX
easat-1947	446	10	becoming	become	VERB
easat-1947	446	11	a	a	DET
easat-1947	446	12	key	key	ADJ
easat-1947	446	13	factor	factor	NOUN
easat-1947	446	14	in	in	ADP
easat-1947	446	15	the	the	DET
easat-1947	446	16	financial	financial	ADJ
easat-1947	446	17	management	management	NOUN
easat-1947	446	18	of	of	ADP
easat-1947	446	19	companies	company	NOUN
easat-1947	446	20	.	.	PUNCT
easat-1947	447	1	some	some	DET
easat-1947	447	2	companies	company	NOUN
easat-1947	447	3	,	,	PUNCT
easat-1947	447	4	such	such	ADJ
easat-1947	447	5	as	as	ADP
easat-1947	447	6	tesla	tesla	PROPN
easat-1947	447	7	and	and	CCONJ
easat-1947	447	8	microstrategy	microstrategy	NOUN
easat-1947	447	9	,	,	PUNCT
easat-1947	447	10	have	have	AUX
easat-1947	447	11	integrated	integrate	VERB
easat-1947	447	12	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	447	13	in	in	ADP
easat-1947	447	14	their	their	PRON
easat-1947	447	15	financial	financial	ADJ
easat-1947	447	16	statements	statement	NOUN
easat-1947	447	17	separately	separately	ADV
easat-1947	447	18	,	,	PUNCT
easat-1947	447	19	demonstrating	demonstrate	VERB
easat-1947	447	20	the	the	DET
easat-1947	447	21	importance	importance	NOUN
easat-1947	447	22	of	of	ADP
easat-1947	447	23	transparency	transparency	NOUN
easat-1947	447	24	in	in	ADP
easat-1947	447	25	financial	financial	ADJ
easat-1947	447	26	reporting	reporting	NOUN
easat-1947	447	27	regarding	regard	VERB
easat-1947	447	28	digital	digital	ADJ
easat-1947	447	29	assets	asset	NOUN
easat-1947	447	30	.	.	PUNCT
easat-1947	448	1	this	this	PRON
easat-1947	448	2	illustrates	illustrate	VERB
easat-1947	448	3	companies	company	NOUN
easat-1947	448	4	'	'	PART
easat-1947	448	5	commitment	commitment	NOUN
easat-1947	448	6	to	to	ADP
easat-1947	448	7	financial	financial	ADJ
easat-1947	448	8	strategies	strategy	NOUN
easat-1947	448	9	that	that	PRON
easat-1947	448	10	are	be	AUX
easat-1947	448	11	inclusive	inclusive	ADJ
easat-1947	448	12	and	and	CCONJ
easat-1947	448	13	responsive	responsive	ADJ
easat-1947	448	14	to	to	ADP
easat-1947	448	15	global	global	ADJ
easat-1947	448	16	financial	financial	ADJ
easat-1947	448	17	market	market	NOUN
easat-1947	448	18	developments	development	NOUN
easat-1947	448	19	.	.	PUNCT
easat-1947	449	1	to	to	PART
easat-1947	449	2	develop	develop	VERB
easat-1947	449	3	effective	effective	ADJ
easat-1947	449	4	guidance	guidance	NOUN
easat-1947	449	5	and	and	CCONJ
easat-1947	449	6	regulation	regulation	NOUN
easat-1947	449	7	,	,	PUNCT
easat-1947	449	8	co	co	NOUN
easat-1947	449	9	-	-	NOUN
easat-1947	449	10	operation	operation	NOUN
easat-1947	449	11	between	between	ADP
easat-1947	449	12	financial	financial	ADJ
easat-1947	449	13	institutions	institution	NOUN
easat-1947	449	14	,	,	PUNCT
easat-1947	449	15	accounting	accounting	NOUN
easat-1947	449	16	practitioners	practitioner	NOUN
easat-1947	449	17	,	,	PUNCT
easat-1947	449	18	and	and	CCONJ
easat-1947	449	19	regulators	regulator	NOUN
easat-1947	449	20	is	be	AUX
easat-1947	449	21	necessary	necessary	ADJ
easat-1947	449	22	.	.	PUNCT
easat-1947	450	1	this	this	PRON
easat-1947	450	2	is	be	AUX
easat-1947	450	3	important	important	ADJ
easat-1947	450	4	to	to	PART
easat-1947	450	5	ensure	ensure	VERB
easat-1947	450	6	that	that	SCONJ
easat-1947	450	7	all	all	DET
easat-1947	450	8	stakeholders	stakeholder	NOUN
easat-1947	450	9	can	can	AUX
easat-1947	450	10	adapt	adapt	VERB
easat-1947	450	11	to	to	ADP
easat-1947	450	12	the	the	DET
easat-1947	450	13	evolving	evolve	VERB
easat-1947	450	14	dynamics	dynamic	NOUN
easat-1947	450	15	of	of	ADP
easat-1947	450	16	the	the	DET
easat-1947	450	17	cryptocurrency	cryptocurrency	NOUN
easat-1947	450	18	market	market	NOUN
easat-1947	450	19	.	.	PUNCT
easat-1947	451	1	companies	company	NOUN
easat-1947	451	2	such	such	ADJ
easat-1947	451	3	as	as	ADP
easat-1947	451	4	microstrategy	microstrategy	NOUN
easat-1947	451	5	and	and	CCONJ
easat-1947	451	6	riot	riot	NOUN
easat-1947	451	7	platforms	platform	NOUN
easat-1947	451	8	record	record	VERB
easat-1947	451	9	impairment	impairment	NOUN
easat-1947	451	10	of	of	ADP
easat-1947	451	11	their	their	PRON
easat-1947	451	12	digital	digital	ADJ
easat-1947	451	13	assets	asset	NOUN
easat-1947	451	14	as	as	ADP
easat-1947	451	15	part	part	NOUN
easat-1947	451	16	of	of	ADP
easat-1947	451	17	operating	operating	NOUN
easat-1947	451	18	expenses	expense	NOUN
easat-1947	451	19	.	.	PUNCT
easat-1947	452	1	this	this	PRON
easat-1947	452	2	suggests	suggest	VERB
easat-1947	452	3	that	that	SCONJ
easat-1947	452	4	fluctuations	fluctuation	NOUN
easat-1947	452	5	in	in	ADP
easat-1947	452	6	the	the	DET
easat-1947	452	7	value	value	NOUN
easat-1947	452	8	of	of	ADP
easat-1947	452	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	452	10	can	can	AUX
easat-1947	452	11	directly	directly	ADV
easat-1947	452	12	affect	affect	VERB
easat-1947	452	13	a	a	DET
easat-1947	452	14	company	company	NOUN
easat-1947	452	15	's	's	PART
easat-1947	452	16	operational	operational	ADJ
easat-1947	452	17	performance	performance	NOUN
easat-1947	452	18	.	.	PUNCT
easat-1947	453	1	these	these	DET
easat-1947	453	2	implications	implication	NOUN
easat-1947	453	3	also	also	ADV
easat-1947	453	4	underscore	underscore	VERB
easat-1947	453	5	the	the	DET
easat-1947	453	6	importance	importance	NOUN
easat-1947	453	7	of	of	ADP
easat-1947	453	8	prudent	prudent	ADJ
easat-1947	453	9	accounting	accounting	NOUN
easat-1947	453	10	policies	policy	NOUN
easat-1947	453	11	in	in	ADP
easat-1947	453	12	dealing	deal	VERB
easat-1947	453	13	with	with	ADP
easat-1947	453	14	the	the	DET
easat-1947	453	15	risk	risk	NOUN
easat-1947	453	16	of	of	ADP
easat-1947	453	17	cryptocurrency	cryptocurrency	NOUN
easat-1947	453	18	asset	asset	NOUN
easat-1947	453	19	impairment	impairment	NOUN
easat-1947	453	20	,	,	PUNCT
easat-1947	453	21	especially	especially	ADV
easat-1947	453	22	in	in	ADP
easat-1947	453	23	an	an	DET
easat-1947	453	24	industry	industry	NOUN
easat-1947	453	25	that	that	PRON
easat-1947	453	26	is	be	AUX
easat-1947	453	27	heavily	heavily	ADV
easat-1947	453	28	influenced	influence	VERB
easat-1947	453	29	by	by	ADP
easat-1947	453	30	market	market	NOUN
easat-1947	453	31	volatility	volatility	NOUN
easat-1947	453	32	.	.	PUNCT
easat-1947	454	1	the	the	DET
easat-1947	454	2	purchase	purchase	NOUN
easat-1947	454	3	and	and	CCONJ
easat-1947	454	4	sale	sale	NOUN
easat-1947	454	5	of	of	ADP
easat-1947	454	6	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	454	7	by	by	ADP
easat-1947	454	8	companies	company	NOUN
easat-1947	454	9	,	,	PUNCT
easat-1947	454	10	such	such	ADJ
easat-1947	454	11	as	as	ADP
easat-1947	454	12	those	those	PRON
easat-1947	454	13	by	by	ADP
easat-1947	454	14	bitfarms	bitfarm	NOUN
easat-1947	454	15	ltd	ltd	PROPN
easat-1947	454	16	.	.	PROPN
easat-1947	454	17	is	be	AUX
easat-1947	454	18	recorded	record	VERB
easat-1947	454	19	as	as	ADP
easat-1947	454	20	investment	investment	NOUN
easat-1947	454	21	activity	activity	NOUN
easat-1947	454	22	in	in	ADP
easat-1947	454	23	the	the	DET
easat-1947	454	24	financial	financial	ADJ
easat-1947	454	25	statements	statement	NOUN
easat-1947	454	26	.	.	PUNCT
easat-1947	455	1	this	this	PRON
easat-1947	455	2	suggests	suggest	VERB
easat-1947	455	3	that	that	SCONJ
easat-1947	455	4	companies	company	NOUN
easat-1947	455	5	are	be	AUX
easat-1947	455	6	using	use	VERB
easat-1947	455	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	455	8	not	not	PART
easat-1947	455	9	only	only	ADV
easat-1947	455	10	as	as	ADP
easat-1947	455	11	a	a	DET
easat-1947	455	12	short	short	ADJ
easat-1947	455	13	-	-	PUNCT
easat-1947	455	14	term	term	NOUN
easat-1947	455	15	liquidity	liquidity	NOUN
easat-1947	455	16	tool	tool	NOUN
easat-1947	455	17	but	but	CCONJ
easat-1947	455	18	also	also	ADV
easat-1947	455	19	as	as	ADP
easat-1947	455	20	part	part	NOUN
easat-1947	455	21	of	of	ADP
easat-1947	455	22	a	a	DET
easat-1947	455	23	long	long	ADJ
easat-1947	455	24	-	-	PUNCT
easat-1947	455	25	term	term	NOUN
easat-1947	455	26	investment	investment	NOUN
easat-1947	455	27	strategy	strategy	NOUN
easat-1947	455	28	.	.	PUNCT
easat-1947	456	1	this	this	DET
easat-1947	456	2	implication	implication	NOUN
easat-1947	456	3	also	also	ADV
easat-1947	456	4	emphasises	emphasise	VERB
easat-1947	456	5	the	the	DET
easat-1947	456	6	need	need	NOUN
easat-1947	456	7	for	for	ADP
easat-1947	456	8	smart	smart	ADJ
easat-1947	456	9	and	and	CCONJ
easat-1947	456	10	flexible	flexible	ADJ
easat-1947	456	11	portfolio	portfolio	NOUN
easat-1947	456	12	management	management	NOUN
easat-1947	456	13	in	in	ADP
easat-1947	456	14	the	the	DET
easat-1947	456	15	face	face	NOUN
easat-1947	456	16	of	of	ADP
easat-1947	456	17	rapidly	rapidly	ADV
easat-1947	456	18	changing	change	VERB
easat-1947	456	19	digital	digital	ADJ
easat-1947	456	20	asset	asset	NOUN
easat-1947	456	21	prices	price	NOUN
easat-1947	456	22	.	.	PUNCT
easat-1947	457	1	security	security	NOUN
easat-1947	457	2	threats	threat	NOUN
easat-1947	457	3	such	such	ADJ
easat-1947	457	4	as	as	ADP
easat-1947	457	5	hacking	hack	VERB
easat-1947	457	6	and	and	CCONJ
easat-1947	457	7	theft	theft	NOUN
easat-1947	457	8	are	be	AUX
easat-1947	457	9	a	a	DET
easat-1947	457	10	major	major	ADJ
easat-1947	457	11	concern	concern	NOUN
easat-1947	457	12	for	for	ADP
easat-1947	457	13	companies	company	NOUN
easat-1947	457	14	holding	hold	VERB
easat-1947	457	15	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	457	16	.	.	PUNCT
easat-1947	458	1	therefore	therefore	ADV
easat-1947	458	2	,	,	PUNCT
easat-1947	458	3	companies	company	NOUN
easat-1947	458	4	should	should	AUX
easat-1947	458	5	implement	implement	VERB
easat-1947	458	6	robust	robust	ADJ
easat-1947	458	7	security	security	NOUN
easat-1947	458	8	strategies	strategy	NOUN
easat-1947	458	9	to	to	PART
easat-1947	458	10	protect	protect	VERB
easat-1947	458	11	their	their	PRON
easat-1947	458	12	digital	digital	ADJ
easat-1947	458	13	assets	asset	NOUN
easat-1947	458	14	.	.	PUNCT
easat-1947	459	1	the	the	DET
easat-1947	459	2	implications	implication	NOUN
easat-1947	459	3	also	also	ADV
easat-1947	459	4	suggest	suggest	VERB
easat-1947	459	5	that	that	SCONJ
easat-1947	459	6	security	security	NOUN
easat-1947	459	7	risk	risk	NOUN
easat-1947	459	8	management	management	NOUN
easat-1947	459	9	is	be	AUX
easat-1947	459	10	becoming	become	VERB
easat-1947	459	11	a	a	DET
easat-1947	459	12	critical	critical	ADJ
easat-1947	459	13	factor	factor	NOUN
easat-1947	459	14	in	in	ADP
easat-1947	459	15	maintaining	maintain	VERB
easat-1947	459	16	the	the	DET
easat-1947	459	17	value	value	NOUN
easat-1947	459	18	of	of	ADP
easat-1947	459	19	cryptocurrency	cryptocurrency	NOUN
easat-1947	459	20	assets	asset	NOUN
easat-1947	459	21	in	in	ADP
easat-1947	459	22	the	the	DET
easat-1947	459	23	long	long	ADJ
easat-1947	459	24	run	run	NOUN
easat-1947	459	25	.	.	PUNCT
easat-1947	460	1	in	in	ADP
easat-1947	460	2	these	these	DET
easat-1947	460	3	cases	case	NOUN
easat-1947	460	4	,	,	PUNCT
easat-1947	460	5	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	460	6	are	be	AUX
easat-1947	460	7	classified	classify	VERB
easat-1947	460	8	as	as	ADP
easat-1947	460	9	current	current	ADJ
easat-1947	460	10	or	or	CCONJ
easat-1947	460	11	intangible	intangible	ADJ
easat-1947	460	12	assets	asset	NOUN
easat-1947	460	13	in	in	ADP
easat-1947	460	14	a	a	DET
easat-1947	460	15	company	company	NOUN
easat-1947	460	16	's	's	PART
easat-1947	460	17	balance	balance	NOUN
easat-1947	460	18	sheet	sheet	NOUN
easat-1947	460	19	.	.	PUNCT
easat-1947	461	1	for	for	ADP
easat-1947	461	2	example	example	NOUN
easat-1947	461	3	,	,	PUNCT
easat-1947	461	4	galaxy	galaxy	NOUN
easat-1947	461	5	digital	digital	ADJ
easat-1947	461	6	holdings	holding	NOUN
easat-1947	461	7	classifies	classify	VERB
easat-1947	461	8	digital	digital	ADJ
easat-1947	461	9	assets	asset	NOUN
easat-1947	461	10	as	as	ADP
easat-1947	461	11	current	current	ADJ
easat-1947	461	12	assets	asset	NOUN
easat-1947	461	13	,	,	PUNCT
easat-1947	461	14	reflecting	reflect	VERB
easat-1947	461	15	the	the	DET
easat-1947	461	16	ability	ability	NOUN
easat-1947	461	17	to	to	PART
easat-1947	461	18	convert	convert	VERB
easat-1947	461	19	such	such	ADJ
easat-1947	461	20	assets	asset	NOUN
easat-1947	461	21	into	into	ADP
easat-1947	461	22	cash	cash	NOUN
easat-1947	461	23	in	in	ADP
easat-1947	461	24	the	the	DET
easat-1947	461	25	short	short	ADJ
easat-1947	461	26	term	term	NOUN
easat-1947	461	27	.	.	PUNCT
easat-1947	462	1	this	this	PRON
easat-1947	462	2	suggests	suggest	VERB
easat-1947	462	3	that	that	SCONJ
easat-1947	462	4	proper	proper	ADJ
easat-1947	462	5	classification	classification	NOUN
easat-1947	462	6	and	and	CCONJ
easat-1947	462	7	measurement	measurement	NOUN
easat-1947	462	8	of	of	ADP
easat-1947	462	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	462	10	on	on	ADP
easat-1947	462	11	the	the	DET
easat-1947	462	12	balance	balance	NOUN
easat-1947	462	13	sheet	sheet	NOUN
easat-1947	462	14	is	be	AUX
easat-1947	462	15	critical	critical	ADJ
easat-1947	462	16	to	to	PART
easat-1947	462	17	reflect	reflect	VERB
easat-1947	462	18	the	the	DET
easat-1947	462	19	liquidity	liquidity	NOUN
easat-1947	462	20	and	and	CCONJ
easat-1947	462	21	true	true	ADJ
easat-1947	462	22	value	value	NOUN
easat-1947	462	23	of	of	ADP
easat-1947	462	24	such	such	ADJ
easat-1947	462	25	assets	asset	NOUN
easat-1947	462	26	.	.	PUNCT
easat-1947	463	1	companies	company	NOUN
easat-1947	463	2	that	that	PRON
easat-1947	463	3	are	be	AUX
easat-1947	463	4	actively	actively	ADV
easat-1947	463	5	involved	involve	VERB
easat-1947	463	6	in	in	ADP
easat-1947	463	7	the	the	DET
easat-1947	463	8	crypto	crypto	NOUN
easat-1947	463	9	ecosystem	ecosystem	NOUN
easat-1947	463	10	,	,	PUNCT
easat-1947	463	11	such	such	ADJ
easat-1947	463	12	as	as	ADP
easat-1947	463	13	riot	riot	NOUN
easat-1947	463	14	platforms	platform	NOUN
easat-1947	463	15	inc	inc	PROPN
easat-1947	463	16	.	.	PROPN
easat-1947	463	17	and	and	CCONJ
easat-1947	463	18	hut	hut	NOUN
easat-1947	463	19	8	8	NUM
easat-1947	463	20	mining	mining	PROPN
easat-1947	463	21	corp	corp	PROPN
easat-1947	463	22	.	.	PROPN
easat-1947	463	23	record	record	NOUN
easat-1947	463	24	revenue	revenue	NOUN
easat-1947	463	25	from	from	ADP
easat-1947	463	26	activities	activity	NOUN
easat-1947	463	27	such	such	ADJ
easat-1947	463	28	as	as	ADP
easat-1947	463	29	bitcoin	bitcoin	NOUN
easat-1947	463	30	mining	mining	NOUN
easat-1947	463	31	as	as	ADP
easat-1947	463	32	part	part	NOUN
easat-1947	463	33	of	of	ADP
easat-1947	463	34	their	their	PRON
easat-1947	463	35	primary	primary	ADJ
easat-1947	463	36	revenue	revenue	NOUN
easat-1947	463	37	.	.	PUNCT
easat-1947	464	1	this	this	PRON
easat-1947	464	2	shows	show	VERB
easat-1947	464	3	that	that	SCONJ
easat-1947	464	4	direct	direct	ADJ
easat-1947	464	5	involvement	involvement	NOUN
easat-1947	464	6	in	in	ADP
easat-1947	464	7	crypto	crypto	NOUN
easat-1947	464	8	activities	activity	NOUN
easat-1947	464	9	can	can	AUX
easat-1947	464	10	be	be	AUX
easat-1947	464	11	a	a	DET
easat-1947	464	12	significant	significant	ADJ
easat-1947	464	13	source	source	NOUN
easat-1947	464	14	of	of	ADP
easat-1947	464	15	revenue	revenue	NOUN
easat-1947	464	16	for	for	ADP
easat-1947	464	17	companies	company	NOUN
easat-1947	464	18	,	,	PUNCT
easat-1947	464	19	but	but	CCONJ
easat-1947	464	20	also	also	ADV
easat-1947	464	21	carries	carry	VERB
easat-1947	464	22	risks	risk	NOUN
easat-1947	464	23	that	that	PRON
easat-1947	464	24	must	must	AUX
easat-1947	464	25	be	be	AUX
easat-1947	464	26	properly	properly	ADV
easat-1947	464	27	managed	manage	VERB
easat-1947	464	28	.	.	PUNCT
easat-1947	465	1	the	the	DET
easat-1947	465	2	use	use	NOUN
easat-1947	465	3	of	of	ADP
easat-1947	465	4	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	465	5	to	to	PART
easat-1947	465	6	pay	pay	VERB
easat-1947	465	7	for	for	ADP
easat-1947	465	8	operating	operating	NOUN
easat-1947	465	9	expenses	expense	NOUN
easat-1947	465	10	or	or	CCONJ
easat-1947	465	11	as	as	ADP
easat-1947	465	12	part	part	NOUN
easat-1947	465	13	of	of	ADP
easat-1947	465	14	operating	operate	VERB
easat-1947	465	15	cash	cash	NOUN
easat-1947	465	16	flow	flow	NOUN
easat-1947	465	17	,	,	PUNCT
easat-1947	465	18	as	as	SCONJ
easat-1947	465	19	done	do	VERB
easat-1947	465	20	by	by	ADP
easat-1947	465	21	coinbase	coinbase	PROPN
easat-1947	465	22	global	global	PROPN
easat-1947	465	23	inc	inc	PROPN
easat-1947	465	24	.	.	PROPN
easat-1947	465	25	shows	show	VERB
easat-1947	465	26	that	that	SCONJ
easat-1947	465	27	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	465	28	are	be	AUX
easat-1947	465	29	increasingly	increasingly	ADV
easat-1947	465	30	being	be	AUX
easat-1947	465	31	used	use	VERB
easat-1947	465	32	as	as	ADP
easat-1947	465	33	a	a	DET
easat-1947	465	34	transaction	transaction	NOUN
easat-1947	465	35	tool	tool	NOUN
easat-1947	465	36	in	in	ADP
easat-1947	465	37	day	day	NOUN
easat-1947	465	38	-	-	PUNCT
easat-1947	465	39	to	to	ADP
easat-1947	465	40	-	-	PUNCT
easat-1947	465	41	day	day	NOUN
easat-1947	465	42	business	business	NOUN
easat-1947	465	43	operations	operation	NOUN
easat-1947	465	44	.	.	PUNCT
easat-1947	466	1	this	this	PRON
easat-1947	466	2	illustrates	illustrate	VERB
easat-1947	466	3	the	the	DET
easat-1947	466	4	wider	wide	ADJ
easat-1947	466	5	adoption	adoption	NOUN
easat-1947	466	6	of	of	ADP
easat-1947	466	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	466	8	in	in	ADP
easat-1947	466	9	the	the	DET
easat-1947	466	10	business	business	NOUN
easat-1947	466	11	environment	environment	NOUN
easat-1947	466	12	,	,	PUNCT
easat-1947	466	13	although	although	SCONJ
easat-1947	466	14	there	there	PRON
easat-1947	466	15	are	be	VERB
easat-1947	466	16	still	still	ADV
easat-1947	466	17	challenges	challenge	NOUN
easat-1947	466	18	to	to	PART
easat-1947	466	19	overcome	overcome	VERB
easat-1947	466	20	,	,	PUNCT
easat-1947	466	21	such	such	ADJ
easat-1947	466	22	as	as	ADP
easat-1947	466	23	value	value	NOUN
easat-1947	466	24	volatility	volatility	NOUN
easat-1947	466	25	and	and	CCONJ
easat-1947	466	26	regulatory	regulatory	ADJ
easat-1947	466	27	uncertainty	uncertainty	NOUN
easat-1947	466	28	.	.	PUNCT
easat-1947	467	1	the	the	DET
easat-1947	467	2	implications	implication	NOUN
easat-1947	467	3	of	of	ADP
easat-1947	467	4	this	this	DET
easat-1947	467	5	case	case	NOUN
easat-1947	467	6	emphasise	emphasise	VERB
easat-1947	467	7	that	that	SCONJ
easat-1947	467	8	while	while	SCONJ
easat-1947	467	9	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	467	10	provide	provide	VERB
easat-1947	467	11	exciting	exciting	ADJ
easat-1947	467	12	opportunities	opportunity	NOUN
easat-1947	467	13	for	for	ADP
easat-1947	467	14	companies	company	NOUN
easat-1947	467	15	,	,	PUNCT
easat-1947	467	16	they	they	PRON
easat-1947	467	17	also	also	ADV
easat-1947	467	18	carry	carry	VERB
easat-1947	467	19	significant	significant	ADJ
easat-1947	467	20	risks	risk	NOUN
easat-1947	467	21	that	that	PRON
easat-1947	467	22	require	require	VERB
easat-1947	467	23	a	a	DET
easat-1947	467	24	prudent	prudent	ADJ
easat-1947	467	25	approach	approach	NOUN
easat-1947	467	26	and	and	CCONJ
easat-1947	467	27	robust	robust	ADJ
easat-1947	467	28	management	management	NOUN
easat-1947	467	29	strategies	strategy	NOUN
easat-1947	467	30	.	.	PUNCT
easat-1947	468	1	companies	company	NOUN
easat-1947	468	2	should	should	AUX
easat-1947	468	3	ensure	ensure	VERB
easat-1947	468	4	transparency	transparency	NOUN
easat-1947	468	5	in	in	ADP
easat-1947	468	6	financial	financial	ADJ
easat-1947	468	7	reporting	reporting	NOUN
easat-1947	468	8	,	,	PUNCT
easat-1947	468	9	develop	develop	VERB
easat-1947	468	10	effective	effective	ADJ
easat-1947	468	11	risk	risk	NOUN
easat-1947	468	12	management	management	NOUN
easat-1947	468	13	strategies	strategy	NOUN
easat-1947	468	14	,	,	PUNCT
easat-1947	468	15	and	and	CCONJ
easat-1947	468	16	keep	keep	VERB
easat-1947	468	17	abreast	abreast	ADV
easat-1947	468	18	of	of	ADP
easat-1947	468	19	regulatory	regulatory	ADJ
easat-1947	468	20	developments	development	NOUN
easat-1947	468	21	related	relate	VERB
easat-1947	468	22	to	to	ADP
easat-1947	468	23	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	468	24	to	to	PART
easat-1947	468	25	maintain	maintain	VERB
easat-1947	468	26	their	their	PRON
easat-1947	468	27	financial	financial	ADJ
easat-1947	468	28	stability	stability	NOUN
easat-1947	468	29	and	and	CCONJ
easat-1947	468	30	sustainability	sustainability	NOUN
easat-1947	468	31	in	in	ADP
easat-1947	468	32	the	the	DET
easat-1947	468	33	global	global	ADJ
easat-1947	468	34	market	market	NOUN
easat-1947	468	35	.	.	PUNCT
easat-1947	469	1	2035	2035	NUM
easat-1947	469	2	edelweiss	edelweiss	PROPN
easat-1947	469	3	applied	apply	VERB
easat-1947	469	4	science	science	NOUN
easat-1947	469	5	and	and	CCONJ
easat-1947	469	6	technology	technology	NOUN
easat-1947	469	7	issn	issn	PROPN
easat-1947	469	8	:	:	PUNCT
easat-1947	469	9	2576	2576	NUM
easat-1947	469	10	-	-	SYM
easat-1947	469	11	8484	8484	NUM
easat-1947	469	12	vol	vol	NOUN
easat-1947	469	13	.	.	PROPN
easat-1947	469	14	8	8	NUM
easat-1947	469	15	,	,	PUNCT
easat-1947	469	16	no	no	INTJ
easat-1947	469	17	.	.	NOUN
easat-1947	469	18	5	5	NUM
easat-1947	469	19	:	:	SYM
easat-1947	469	20	2007	2007	NUM
easat-1947	469	21	-	-	SYM
easat-1947	469	22	2037	2037	NUM
easat-1947	469	23	,	,	PUNCT
easat-1947	469	24	2024	2024	NUM
easat-1947	469	25	doi	doi	NOUN
easat-1947	469	26	:	:	PUNCT
easat-1947	469	27	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	469	28	©	©	ADP
easat-1947	469	29	2024	2024	NUM
easat-1947	469	30	by	by	ADP
easat-1947	469	31	the	the	DET
easat-1947	469	32	author	author	NOUN
easat-1947	469	33	;	;	PUNCT
easat-1947	469	34	licensee	licensee	PROPN
easat-1947	469	35	learning	learning	NOUN
easat-1947	469	36	gate	gate	NOUN
easat-1947	469	37	5	5	NUM
easat-1947	469	38	.	.	PUNCT
easat-1947	469	39	conclusion	conclusion	NOUN
easat-1947	469	40	1	1	NUM
easat-1947	469	41	.	.	PUNCT
easat-1947	470	1	the	the	DET
easat-1947	470	2	separate	separate	ADJ
easat-1947	470	3	listing	listing	NOUN
easat-1947	470	4	of	of	ADP
easat-1947	470	5	digital	digital	ADJ
easat-1947	470	6	assets	asset	NOUN
easat-1947	470	7	in	in	ADP
easat-1947	470	8	tesla	tesla	PROPN
easat-1947	470	9	's	's	PART
easat-1947	470	10	corporate	corporate	ADJ
easat-1947	470	11	financial	financial	ADJ
easat-1947	470	12	statements	statement	NOUN
easat-1947	470	13	demonstrates	demonstrate	VERB
easat-1947	470	14	the	the	DET
easat-1947	470	15	company	company	NOUN
easat-1947	470	16	's	's	PART
easat-1947	470	17	commitment	commitment	NOUN
easat-1947	470	18	to	to	ADP
easat-1947	470	19	transparency	transparency	NOUN
easat-1947	470	20	and	and	CCONJ
easat-1947	470	21	inclusivity	inclusivity	NOUN
easat-1947	470	22	in	in	ADP
easat-1947	470	23	the	the	DET
easat-1947	470	24	face	face	NOUN
easat-1947	470	25	of	of	ADP
easat-1947	470	26	changing	change	VERB
easat-1947	470	27	global	global	ADJ
easat-1947	470	28	financial	financial	ADJ
easat-1947	470	29	market	market	NOUN
easat-1947	470	30	dynamics	dynamic	NOUN
easat-1947	470	31	.	.	PUNCT
easat-1947	471	1	by	by	ADP
easat-1947	471	2	recognising	recognise	VERB
easat-1947	471	3	the	the	DET
easat-1947	471	4	significant	significant	ADJ
easat-1947	471	5	role	role	NOUN
easat-1947	471	6	of	of	ADP
easat-1947	471	7	digital	digital	ADJ
easat-1947	471	8	assets	asset	NOUN
easat-1947	471	9	in	in	ADP
easat-1947	471	10	their	their	PRON
easat-1947	471	11	financial	financial	ADJ
easat-1947	471	12	portfolio	portfolio	NOUN
easat-1947	471	13	,	,	PUNCT
easat-1947	471	14	tesla	tesla	PROPN
easat-1947	471	15	provides	provide	VERB
easat-1947	471	16	a	a	DET
easat-1947	471	17	clear	clear	ADJ
easat-1947	471	18	view	view	NOUN
easat-1947	471	19	of	of	ADP
easat-1947	471	20	its	its	PRON
easat-1947	471	21	responsive	responsive	ADJ
easat-1947	471	22	financial	financial	ADJ
easat-1947	471	23	strategy	strategy	NOUN
easat-1947	471	24	.	.	PUNCT
easat-1947	472	1	this	this	DET
easat-1947	472	2	move	move	NOUN
easat-1947	472	3	not	not	PART
easat-1947	472	4	only	only	ADV
easat-1947	472	5	confirms	confirm	VERB
easat-1947	472	6	effective	effective	ADJ
easat-1947	472	7	financial	financial	ADJ
easat-1947	472	8	management	management	NOUN
easat-1947	472	9	,	,	PUNCT
easat-1947	472	10	but	but	CCONJ
easat-1947	472	11	also	also	ADV
easat-1947	472	12	provides	provide	VERB
easat-1947	472	13	a	a	DET
easat-1947	472	14	solid	solid	ADJ
easat-1947	472	15	foundation	foundation	NOUN
easat-1947	472	16	for	for	ADP
easat-1947	472	17	the	the	DET
easat-1947	472	18	evaluation	evaluation	NOUN
easat-1947	472	19	and	and	CCONJ
easat-1947	472	20	reporting	reporting	NOUN
easat-1947	472	21	of	of	ADP
easat-1947	472	22	digital	digital	ADJ
easat-1947	472	23	asset	asset	NOUN
easat-1947	472	24	performance	performance	NOUN
easat-1947	472	25	separately	separately	ADV
easat-1947	472	26	,	,	PUNCT
easat-1947	472	27	generating	generate	VERB
easat-1947	472	28	valuable	valuable	ADJ
easat-1947	472	29	information	information	NOUN
easat-1947	472	30	for	for	ADP
easat-1947	472	31	stakeholders	stakeholder	NOUN
easat-1947	472	32	.	.	PUNCT
easat-1947	473	1	2	2	X
easat-1947	473	2	.	.	X
easat-1947	473	3	microstrategy	microstrategy	NOUN
easat-1947	473	4	incorporated	incorporate	VERB
easat-1947	473	5	's	's	PART
easat-1947	473	6	corporate	corporate	ADJ
easat-1947	473	7	financial	financial	ADJ
easat-1947	473	8	statements	statement	NOUN
easat-1947	473	9	demonstrate	demonstrate	VERB
easat-1947	473	10	high	high	ADJ
easat-1947	473	11	transparency	transparency	NOUN
easat-1947	473	12	regarding	regard	VERB
easat-1947	473	13	digital	digital	ADJ
easat-1947	473	14	assets	asset	NOUN
easat-1947	473	15	.	.	PUNCT
easat-1947	474	1	by	by	ADP
easat-1947	474	2	recording	record	VERB
easat-1947	474	3	impairment	impairment	NOUN
easat-1947	474	4	losses	loss	NOUN
easat-1947	474	5	on	on	ADP
easat-1947	474	6	digital	digital	ADJ
easat-1947	474	7	assets	asset	NOUN
easat-1947	474	8	as	as	ADP
easat-1947	474	9	part	part	NOUN
easat-1947	474	10	of	of	ADP
easat-1947	474	11	operating	operating	NOUN
easat-1947	474	12	expenses	expense	NOUN
easat-1947	474	13	,	,	PUNCT
easat-1947	474	14	as	as	ADV
easat-1947	474	15	well	well	ADV
easat-1947	474	16	as	as	ADP
easat-1947	474	17	recording	record	VERB
easat-1947	474	18	digital	digital	ADJ
easat-1947	474	19	assets	asset	NOUN
easat-1947	474	20	in	in	ADP
easat-1947	474	21	its	its	PRON
easat-1947	474	22	balance	balance	NOUN
easat-1947	474	23	sheet	sheet	NOUN
easat-1947	474	24	as	as	ADP
easat-1947	474	25	part	part	NOUN
easat-1947	474	26	of	of	ADP
easat-1947	474	27	intangible	intangible	ADJ
easat-1947	474	28	assets	asset	NOUN
easat-1947	474	29	,	,	PUNCT
easat-1947	474	30	microstrategy	microstrategy	NOUN
easat-1947	474	31	confirms	confirm	VERB
easat-1947	474	32	the	the	DET
easat-1947	474	33	direct	direct	ADJ
easat-1947	474	34	influence	influence	NOUN
easat-1947	474	35	and	and	CCONJ
easat-1947	474	36	importance	importance	NOUN
easat-1947	474	37	of	of	ADP
easat-1947	474	38	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	474	39	in	in	ADP
easat-1947	474	40	its	its	PRON
easat-1947	474	41	operations	operation	NOUN
easat-1947	474	42	and	and	CCONJ
easat-1947	474	43	financial	financial	ADJ
easat-1947	474	44	strategy	strategy	NOUN
easat-1947	474	45	.	.	PUNCT
easat-1947	475	1	moreover	moreover	ADV
easat-1947	475	2	,	,	PUNCT
easat-1947	475	3	the	the	DET
easat-1947	475	4	detailed	detailed	ADJ
easat-1947	475	5	bitcoin	bitcoin	ADJ
easat-1947	475	6	purchases	purchase	NOUN
easat-1947	475	7	and	and	CCONJ
easat-1947	475	8	sales	sale	NOUN
easat-1947	475	9	provide	provide	VERB
easat-1947	475	10	a	a	DET
easat-1947	475	11	clear	clear	ADJ
easat-1947	475	12	picture	picture	NOUN
easat-1947	475	13	of	of	ADP
easat-1947	475	14	the	the	DET
easat-1947	475	15	company	company	NOUN
easat-1947	475	16	's	's	PART
easat-1947	475	17	use	use	NOUN
easat-1947	475	18	of	of	ADP
easat-1947	475	19	excess	excess	ADJ
easat-1947	475	20	cash	cash	NOUN
easat-1947	475	21	to	to	PART
easat-1947	475	22	strengthen	strengthen	VERB
easat-1947	475	23	its	its	PRON
easat-1947	475	24	position	position	NOUN
easat-1947	475	25	in	in	ADP
easat-1947	475	26	digital	digital	ADJ
easat-1947	475	27	assets	asset	NOUN
easat-1947	475	28	.	.	PUNCT
easat-1947	476	1	3	3	X
easat-1947	476	2	.	.	X
easat-1947	476	3	in	in	ADP
easat-1947	476	4	coinbase	coinbase	PROPN
easat-1947	476	5	global	global	PROPN
easat-1947	476	6	,	,	PUNCT
easat-1947	476	7	inc	inc	PROPN
easat-1947	476	8	.	.	PROPN
easat-1947	476	9	's	's	PART
easat-1947	476	10	financial	financial	ADJ
easat-1947	476	11	statements	statement	NOUN
easat-1947	476	12	,	,	PUNCT
easat-1947	476	13	a	a	DET
easat-1947	476	14	transparent	transparent	ADJ
easat-1947	476	15	and	and	CCONJ
easat-1947	476	16	comprehensive	comprehensive	ADJ
easat-1947	476	17	approach	approach	NOUN
easat-1947	476	18	to	to	ADP
easat-1947	476	19	digital	digital	ADJ
easat-1947	476	20	assets	asset	NOUN
easat-1947	476	21	is	be	AUX
easat-1947	476	22	reflected	reflect	VERB
easat-1947	476	23	in	in	ADP
easat-1947	476	24	the	the	DET
easat-1947	476	25	careful	careful	ADJ
easat-1947	476	26	adjustments	adjustment	NOUN
easat-1947	476	27	in	in	ADP
easat-1947	476	28	the	the	DET
easat-1947	476	29	cash	cash	NOUN
easat-1947	476	30	flow	flow	NOUN
easat-1947	476	31	statement	statement	NOUN
easat-1947	476	32	as	as	ADV
easat-1947	476	33	well	well	ADV
easat-1947	476	34	as	as	ADP
easat-1947	476	35	the	the	DET
easat-1947	476	36	recording	recording	NOUN
easat-1947	476	37	of	of	ADP
easat-1947	476	38	usdc	usdc	ADJ
easat-1947	476	39	assets	asset	NOUN
easat-1947	476	40	.	.	PUNCT
easat-1947	477	1	through	through	ADP
easat-1947	477	2	revenue	revenue	NOUN
easat-1947	477	3	,	,	PUNCT
easat-1947	477	4	fee	fee	NOUN
easat-1947	477	5	payments	payment	NOUN
easat-1947	477	6	,	,	PUNCT
easat-1947	477	7	and	and	CCONJ
easat-1947	477	8	loss	loss	NOUN
easat-1947	477	9	adjustments	adjustment	NOUN
easat-1947	477	10	,	,	PUNCT
easat-1947	477	11	coinbase	coinbase	PROPN
easat-1947	477	12	aligns	align	VERB
easat-1947	477	13	net	net	ADJ
easat-1947	477	14	revenue	revenue	NOUN
easat-1947	477	15	with	with	ADP
easat-1947	477	16	net	net	ADJ
easat-1947	477	17	cash	cash	NOUN
easat-1947	477	18	flow	flow	NOUN
easat-1947	477	19	used	use	VERB
easat-1947	477	20	in	in	ADP
easat-1947	477	21	their	their	PRON
easat-1947	477	22	operations	operation	NOUN
easat-1947	477	23	,	,	PUNCT
easat-1947	477	24	providing	provide	VERB
easat-1947	477	25	a	a	DET
easat-1947	477	26	clear	clear	ADJ
easat-1947	477	27	picture	picture	NOUN
easat-1947	477	28	of	of	ADP
easat-1947	477	29	the	the	DET
easat-1947	477	30	impact	impact	NOUN
easat-1947	477	31	crypto	crypto	NOUN
easat-1947	477	32	assets	asset	NOUN
easat-1947	477	33	have	have	VERB
easat-1947	477	34	on	on	ADP
easat-1947	477	35	financial	financial	ADJ
easat-1947	477	36	performance	performance	NOUN
easat-1947	477	37	.	.	PUNCT
easat-1947	478	1	meanwhile	meanwhile	ADV
easat-1947	478	2	,	,	PUNCT
easat-1947	478	3	the	the	DET
easat-1947	478	4	recording	recording	NOUN
easat-1947	478	5	of	of	ADP
easat-1947	478	6	changes	change	NOUN
easat-1947	478	7	in	in	ADP
easat-1947	478	8	their	their	PRON
easat-1947	478	9	usdc	usdc	ADJ
easat-1947	478	10	assets	asset	NOUN
easat-1947	478	11	and	and	CCONJ
easat-1947	478	12	investment	investment	NOUN
easat-1947	478	13	activities	activity	NOUN
easat-1947	478	14	provides	provide	VERB
easat-1947	478	15	deep	deep	ADJ
easat-1947	478	16	insights	insight	NOUN
easat-1947	478	17	into	into	ADP
easat-1947	478	18	the	the	DET
easat-1947	478	19	use	use	NOUN
easat-1947	478	20	and	and	CCONJ
easat-1947	478	21	growth	growth	NOUN
easat-1947	478	22	of	of	ADP
easat-1947	478	23	crypto	crypto	ADJ
easat-1947	478	24	assets	asset	NOUN
easat-1947	478	25	in	in	ADP
easat-1947	478	26	the	the	DET
easat-1947	478	27	company	company	NOUN
easat-1947	478	28	's	's	PART
easat-1947	478	29	operations	operation	NOUN
easat-1947	478	30	.	.	PUNCT
easat-1947	479	1	4	4	X
easat-1947	479	2	.	.	X
easat-1947	479	3	the	the	DET
easat-1947	479	4	corporate	corporate	ADJ
easat-1947	479	5	financial	financial	ADJ
easat-1947	479	6	statements	statement	NOUN
easat-1947	479	7	of	of	ADP
easat-1947	479	8	marathon	marathon	ADJ
easat-1947	479	9	digital	digital	ADJ
easat-1947	479	10	holdings	holding	NOUN
easat-1947	479	11	,	,	PUNCT
easat-1947	479	12	inc	inc	PROPN
easat-1947	479	13	.	.	PROPN
easat-1947	479	14	show	show	VERB
easat-1947	479	15	a	a	DET
easat-1947	479	16	strong	strong	ADJ
easat-1947	479	17	commitment	commitment	NOUN
easat-1947	479	18	to	to	ADP
easat-1947	479	19	the	the	DET
easat-1947	479	20	crypto	crypto	X
easat-1947	479	21	ecosystem	ecosystem	NOUN
easat-1947	479	22	by	by	ADP
easat-1947	479	23	listing	list	VERB
easat-1947	479	24	digital	digital	ADJ
easat-1947	479	25	assets	asset	NOUN
easat-1947	479	26	as	as	ADP
easat-1947	479	27	key	key	ADJ
easat-1947	479	28	assets	asset	NOUN
easat-1947	479	29	on	on	ADP
easat-1947	479	30	its	its	PRON
easat-1947	479	31	balance	balance	NOUN
easat-1947	479	32	sheet	sheet	NOUN
easat-1947	479	33	.	.	PUNCT
easat-1947	480	1	by	by	ADP
easat-1947	480	2	holding	hold	VERB
easat-1947	480	3	various	various	ADJ
easat-1947	480	4	types	type	NOUN
easat-1947	480	5	of	of	ADP
easat-1947	480	6	crypto	crypto	NOUN
easat-1947	480	7	assets	asset	NOUN
easat-1947	480	8	,	,	PUNCT
easat-1947	480	9	including	include	VERB
easat-1947	480	10	bitcoin	bitcoin	NOUN
easat-1947	480	11	,	,	PUNCT
easat-1947	480	12	marathon	marathon	NOUN
easat-1947	480	13	integrates	integrate	VERB
easat-1947	480	14	the	the	DET
easat-1947	480	15	value	value	NOUN
easat-1947	480	16	of	of	ADP
easat-1947	480	17	crypto	crypto	NOUN
easat-1947	480	18	into	into	ADP
easat-1947	480	19	its	its	PRON
easat-1947	480	20	operations	operation	NOUN
easat-1947	480	21	and	and	CCONJ
easat-1947	480	22	investment	investment	NOUN
easat-1947	480	23	strategy	strategy	NOUN
easat-1947	480	24	.	.	PUNCT
easat-1947	481	1	furthermore	furthermore	ADV
easat-1947	481	2	,	,	PUNCT
easat-1947	481	3	the	the	DET
easat-1947	481	4	recording	recording	NOUN
easat-1947	481	5	of	of	ADP
easat-1947	481	6	gains	gain	NOUN
easat-1947	481	7	(	(	PUNCT
easat-1947	481	8	losses	loss	NOUN
easat-1947	481	9	)	)	PUNCT
easat-1947	481	10	on	on	ADP
easat-1947	481	11	digital	digital	ADJ
easat-1947	481	12	assets	asset	NOUN
easat-1947	481	13	and	and	CCONJ
easat-1947	481	14	digital	digital	ADJ
easat-1947	481	15	assets	asset	NOUN
easat-1947	481	16	loan	loan	NOUN
easat-1947	481	17	receivable	receivable	NOUN
easat-1947	481	18	,	,	PUNCT
easat-1947	481	19	impairment	impairment	NOUN
easat-1947	481	20	of	of	ADP
easat-1947	481	21	digital	digital	ADJ
easat-1947	481	22	assets	asset	NOUN
easat-1947	481	23	,	,	PUNCT
easat-1947	481	24	and	and	CCONJ
easat-1947	481	25	gain	gain	NOUN
easat-1947	481	26	(	(	PUNCT
easat-1947	481	27	losses	loss	NOUN
easat-1947	481	28	)	)	PUNCT
easat-1947	481	29	on	on	ADP
easat-1947	481	30	digital	digital	ADJ
easat-1947	481	31	assets	asset	NOUN
easat-1947	481	32	held	hold	VERB
easat-1947	481	33	within	within	ADP
easat-1947	481	34	investment	investment	NOUN
easat-1947	481	35	fund	fund	NOUN
easat-1947	481	36	as	as	ADP
easat-1947	481	37	operating	operating	NOUN
easat-1947	481	38	expenses	expense	NOUN
easat-1947	481	39	,	,	PUNCT
easat-1947	481	40	reflects	reflect	VERB
easat-1947	481	41	the	the	DET
easat-1947	481	42	company	company	NOUN
easat-1947	481	43	's	's	PART
easat-1947	481	44	transparency	transparency	NOUN
easat-1947	481	45	towards	towards	ADP
easat-1947	481	46	the	the	DET
easat-1947	481	47	costs	cost	NOUN
easat-1947	481	48	associated	associate	VERB
easat-1947	481	49	with	with	ADP
easat-1947	481	50	their	their	PRON
easat-1947	481	51	crypto	crypto	NOUN
easat-1947	481	52	activities	activity	NOUN
easat-1947	481	53	.	.	PUNCT
easat-1947	482	1	5	5	X
easat-1947	482	2	.	.	X
easat-1947	482	3	riot	riot	NOUN
easat-1947	482	4	platforms	platform	NOUN
easat-1947	482	5	,	,	PUNCT
easat-1947	482	6	inc	inc	PROPN
easat-1947	482	7	.	.	PROPN
easat-1947	482	8	's	's	PART
easat-1947	482	9	corporate	corporate	ADJ
easat-1947	482	10	financial	financial	ADJ
easat-1947	482	11	statements	statement	NOUN
easat-1947	482	12	demonstrate	demonstrate	VERB
easat-1947	482	13	a	a	DET
easat-1947	482	14	strong	strong	ADJ
easat-1947	482	15	commitment	commitment	NOUN
easat-1947	482	16	to	to	ADP
easat-1947	482	17	the	the	DET
easat-1947	482	18	bitcoin	bitcoin	ADJ
easat-1947	482	19	mining	mining	NOUN
easat-1947	482	20	industry	industry	NOUN
easat-1947	482	21	through	through	ADP
easat-1947	482	22	the	the	DET
easat-1947	482	23	recording	recording	NOUN
easat-1947	482	24	of	of	ADP
easat-1947	482	25	bitcoin	bitcoin	NOUN
easat-1947	482	26	as	as	ADP
easat-1947	482	27	a	a	DET
easat-1947	482	28	valuable	valuable	ADJ
easat-1947	482	29	asset	asset	NOUN
easat-1947	482	30	on	on	ADP
easat-1947	482	31	their	their	PRON
easat-1947	482	32	balance	balance	NOUN
easat-1947	482	33	sheet	sheet	NOUN
easat-1947	482	34	.	.	PUNCT
easat-1947	483	1	revenue	revenue	NOUN
easat-1947	483	2	earned	earn	VERB
easat-1947	483	3	from	from	ADP
easat-1947	483	4	bitcoin	bitcoin	ADJ
easat-1947	483	5	mining	mining	NOUN
easat-1947	483	6	is	be	AUX
easat-1947	483	7	recognised	recognise	VERB
easat-1947	483	8	as	as	ADP
easat-1947	483	9	revenue	revenue	NOUN
easat-1947	483	10	,	,	PUNCT
easat-1947	483	11	while	while	SCONJ
easat-1947	483	12	costs	cost	NOUN
easat-1947	483	13	associated	associate	VERB
easat-1947	483	14	with	with	ADP
easat-1947	483	15	mining	mining	NOUN
easat-1947	483	16	activities	activity	NOUN
easat-1947	483	17	,	,	PUNCT
easat-1947	483	18	such	such	ADJ
easat-1947	483	19	as	as	ADP
easat-1947	483	20	equipment	equipment	NOUN
easat-1947	483	21	costs	cost	NOUN
easat-1947	483	22	and	and	CCONJ
easat-1947	483	23	other	other	ADJ
easat-1947	483	24	operational	operational	ADJ
easat-1947	483	25	costs	cost	NOUN
easat-1947	483	26	,	,	PUNCT
easat-1947	483	27	are	be	AUX
easat-1947	483	28	recorded	record	VERB
easat-1947	483	29	as	as	ADP
easat-1947	483	30	cost	cost	NOUN
easat-1947	483	31	of	of	ADP
easat-1947	483	32	revenue	revenue	NOUN
easat-1947	483	33	.	.	PUNCT
easat-1947	484	1	the	the	DET
easat-1947	484	2	recording	recording	NOUN
easat-1947	484	3	of	of	ADP
easat-1947	484	4	changes	change	NOUN
easat-1947	484	5	in	in	ADP
easat-1947	484	6	bitcoin	bitcoin	ADJ
easat-1947	484	7	value	value	NOUN
easat-1947	484	8	,	,	PUNCT
easat-1947	484	9	realised	realise	VERB
easat-1947	484	10	gains	gain	NOUN
easat-1947	484	11	from	from	ADP
easat-1947	484	12	the	the	DET
easat-1947	484	13	sale	sale	NOUN
easat-1947	484	14	of	of	ADP
easat-1947	484	15	bitcoin	bitcoin	NOUN
easat-1947	484	16	,	,	PUNCT
easat-1947	484	17	and	and	CCONJ
easat-1947	484	18	impairment	impairment	NOUN
easat-1947	484	19	of	of	ADP
easat-1947	484	20	mining	mining	NOUN
easat-1947	484	21	-	-	PUNCT
easat-1947	484	22	related	relate	VERB
easat-1947	484	23	assets	asset	NOUN
easat-1947	484	24	are	be	AUX
easat-1947	484	25	also	also	ADV
easat-1947	484	26	recorded	record	VERB
easat-1947	484	27	as	as	ADP
easat-1947	484	28	part	part	NOUN
easat-1947	484	29	of	of	ADP
easat-1947	484	30	cost	cost	NOUN
easat-1947	484	31	of	of	ADP
easat-1947	484	32	revenue	revenue	NOUN
easat-1947	484	33	,	,	PUNCT
easat-1947	484	34	reflecting	reflect	VERB
easat-1947	484	35	the	the	DET
easat-1947	484	36	direct	direct	ADJ
easat-1947	484	37	impact	impact	NOUN
easat-1947	484	38	of	of	ADP
easat-1947	484	39	the	the	DET
easat-1947	484	40	company	company	NOUN
easat-1947	484	41	's	's	PART
easat-1947	484	42	operational	operational	ADJ
easat-1947	484	43	activities	activity	NOUN
easat-1947	484	44	in	in	ADP
easat-1947	484	45	the	the	DET
easat-1947	484	46	dynamic	dynamic	ADJ
easat-1947	484	47	crypto	crypto	NOUN
easat-1947	484	48	landscape	landscape	NOUN
easat-1947	484	49	.	.	PUNCT
easat-1947	485	1	6	6	X
easat-1947	485	2	.	.	X
easat-1947	485	3	in	in	ADP
easat-1947	485	4	the	the	DET
easat-1947	485	5	company	company	NOUN
easat-1947	485	6	's	's	PART
easat-1947	485	7	financial	financial	ADJ
easat-1947	485	8	statements	statement	NOUN
easat-1947	485	9	cleanspark	cleanspark	PROPN
easat-1947	485	10	,	,	PUNCT
easat-1947	485	11	inc	inc	PROPN
easat-1947	485	12	.	.	PROPN
easat-1947	485	13	recognises	recognise	VERB
easat-1947	485	14	the	the	DET
easat-1947	485	15	value	value	NOUN
easat-1947	485	16	of	of	ADP
easat-1947	485	17	bitcoin	bitcoin	NOUN
easat-1947	485	18	as	as	ADP
easat-1947	485	19	a	a	DET
easat-1947	485	20	key	key	ADJ
easat-1947	485	21	asset	asset	NOUN
easat-1947	485	22	in	in	ADP
easat-1947	485	23	their	their	PRON
easat-1947	485	24	portfolio	portfolio	NOUN
easat-1947	485	25	,	,	PUNCT
easat-1947	485	26	reflecting	reflect	VERB
easat-1947	485	27	the	the	DET
easat-1947	485	28	company	company	NOUN
easat-1947	485	29	's	's	PART
easat-1947	485	30	commitment	commitment	NOUN
easat-1947	485	31	to	to	ADP
easat-1947	485	32	the	the	DET
easat-1947	485	33	crypto	crypto	PROPN
easat-1947	485	34	ecosystem	ecosystem	NOUN
easat-1947	485	35	.	.	PUNCT
easat-1947	486	1	revenue	revenue	NOUN
easat-1947	486	2	derived	derive	VERB
easat-1947	486	3	from	from	ADP
easat-1947	486	4	bitcoin	bitcoin	ADJ
easat-1947	486	5	mining	mining	NOUN
easat-1947	486	6	operations	operation	NOUN
easat-1947	486	7	is	be	AUX
easat-1947	486	8	recognised	recognise	VERB
easat-1947	486	9	as	as	ADP
easat-1947	486	10	revenue	revenue	NOUN
easat-1947	486	11	,	,	PUNCT
easat-1947	486	12	while	while	SCONJ
easat-1947	486	13	costs	cost	NOUN
easat-1947	486	14	associated	associate	VERB
easat-1947	486	15	with	with	ADP
easat-1947	486	16	the	the	DET
easat-1947	486	17	decline	decline	NOUN
easat-1947	486	18	in	in	ADP
easat-1947	486	19	bitcoin	bitcoin	ADJ
easat-1947	486	20	value	value	NOUN
easat-1947	486	21	are	be	AUX
easat-1947	486	22	recorded	record	VERB
easat-1947	486	23	as	as	ADP
easat-1947	486	24	costs	cost	NOUN
easat-1947	486	25	and	and	CCONJ
easat-1947	486	26	expenses	expense	NOUN
easat-1947	486	27	.	.	PUNCT
easat-1947	487	1	this	this	DET
easat-1947	487	2	transparent	transparent	ADJ
easat-1947	487	3	approach	approach	NOUN
easat-1947	487	4	not	not	PART
easat-1947	487	5	only	only	ADV
easat-1947	487	6	provides	provide	VERB
easat-1947	487	7	a	a	DET
easat-1947	487	8	clear	clear	ADJ
easat-1947	487	9	picture	picture	NOUN
easat-1947	487	10	of	of	ADP
easat-1947	487	11	the	the	DET
easat-1947	487	12	value	value	NOUN
easat-1947	487	13	of	of	ADP
easat-1947	487	14	digital	digital	ADJ
easat-1947	487	15	assets	asset	NOUN
easat-1947	487	16	in	in	ADP
easat-1947	487	17	the	the	DET
easat-1947	487	18	company	company	NOUN
easat-1947	487	19	's	's	PART
easat-1947	487	20	performance	performance	NOUN
easat-1947	487	21	,	,	PUNCT
easat-1947	487	22	but	but	CCONJ
easat-1947	487	23	also	also	ADV
easat-1947	487	24	demonstrates	demonstrate	VERB
easat-1947	487	25	cleanspark	cleanspark	NOUN
easat-1947	487	26	's	's	PART
easat-1947	487	27	responsibility	responsibility	NOUN
easat-1947	487	28	in	in	ADP
easat-1947	487	29	managing	manage	VERB
easat-1947	487	30	the	the	DET
easat-1947	487	31	risks	risk	NOUN
easat-1947	487	32	and	and	CCONJ
easat-1947	487	33	market	market	NOUN
easat-1947	487	34	fluctuations	fluctuation	NOUN
easat-1947	487	35	associated	associate	VERB
easat-1947	487	36	with	with	ADP
easat-1947	487	37	crypto	crypto	NOUN
easat-1947	487	38	assets	asset	NOUN
easat-1947	487	39	.	.	PUNCT
easat-1947	488	1	7	7	X
easat-1947	488	2	.	.	X
easat-1947	488	3	in	in	ADP
easat-1947	488	4	galaxy	galaxy	PROPN
easat-1947	488	5	digital	digital	PROPN
easat-1947	488	6	holdings	holding	NOUN
easat-1947	488	7	'	'	PART
easat-1947	488	8	corporate	corporate	ADJ
easat-1947	488	9	financial	financial	ADJ
easat-1947	488	10	statements	statement	NOUN
easat-1947	488	11	,	,	PUNCT
easat-1947	488	12	recording	record	VERB
easat-1947	488	13	digital	digital	ADJ
easat-1947	488	14	assets	asset	NOUN
easat-1947	488	15	,	,	PUNCT
easat-1947	488	16	receivables	receivables	NOUN
easat-1947	488	17	for	for	ADP
easat-1947	488	18	digital	digital	ADJ
easat-1947	488	19	asset	asset	NOUN
easat-1947	488	20	trades	trade	NOUN
easat-1947	488	21	,	,	PUNCT
easat-1947	488	22	digital	digital	ADJ
easat-1947	488	23	asset	asset	NOUN
easat-1947	488	24	loans	loan	NOUN
easat-1947	488	25	receivable	receivable	ADJ
easat-1947	488	26	,	,	PUNCT
easat-1947	488	27	and	and	CCONJ
easat-1947	488	28	digital	digital	ADJ
easat-1947	488	29	assets	asset	NOUN
easat-1947	488	30	receivable	receivable	ADJ
easat-1947	488	31	as	as	ADP
easat-1947	488	32	current	current	ADJ
easat-1947	488	33	assets	asset	NOUN
easat-1947	488	34	confirms	confirm	VERB
easat-1947	488	35	the	the	DET
easat-1947	488	36	company	company	NOUN
easat-1947	488	37	's	's	PART
easat-1947	488	38	involvement	involvement	NOUN
easat-1947	488	39	in	in	ADP
easat-1947	488	40	the	the	DET
easat-1947	488	41	crypto	crypto	X
easat-1947	488	42	ecosystem	ecosystem	NOUN
easat-1947	488	43	and	and	CCONJ
easat-1947	488	44	its	its	PRON
easat-1947	488	45	liquidity	liquidity	NOUN
easat-1947	488	46	in	in	ADP
easat-1947	488	47	digital	digital	ADJ
easat-1947	488	48	assets	asset	NOUN
easat-1947	488	49	.	.	PUNCT
easat-1947	489	1	this	this	DET
easat-1947	489	2	approach	approach	NOUN
easat-1947	489	3	reflects	reflect	VERB
easat-1947	489	4	the	the	DET
easat-1947	489	5	company	company	NOUN
easat-1947	489	6	's	's	PART
easat-1947	489	7	ability	ability	NOUN
easat-1947	489	8	to	to	PART
easat-1947	489	9	manage	manage	VERB
easat-1947	489	10	crypto	crypto	ADJ
easat-1947	489	11	assets	asset	NOUN
easat-1947	489	12	efficiently	efficiently	ADV
easat-1947	489	13	and	and	CCONJ
easat-1947	489	14	exploit	exploit	VERB
easat-1947	489	15	opportunities	opportunity	NOUN
easat-1947	489	16	in	in	ADP
easat-1947	489	17	the	the	DET
easat-1947	489	18	dynamic	dynamic	ADJ
easat-1947	489	19	crypto	crypto	NOUN
easat-1947	489	20	market	market	NOUN
easat-1947	489	21	.	.	PUNCT
easat-1947	490	1	conversely	conversely	ADV
easat-1947	490	2	,	,	PUNCT
easat-1947	490	3	recording	record	VERB
easat-1947	490	4	digital	digital	ADJ
easat-1947	490	5	assets	asset	NOUN
easat-1947	490	6	loans	loan	NOUN
easat-1947	490	7	payable	payable	ADJ
easat-1947	490	8	as	as	ADP
easat-1947	490	9	2036	2036	NUM
easat-1947	490	10	edelweiss	edelweiss	PROPN
easat-1947	490	11	applied	apply	VERB
easat-1947	490	12	science	science	NOUN
easat-1947	490	13	and	and	CCONJ
easat-1947	490	14	technology	technology	NOUN
easat-1947	490	15	issn	issn	PROPN
easat-1947	490	16	:	:	PUNCT
easat-1947	490	17	2576	2576	NUM
easat-1947	490	18	-	-	SYM
easat-1947	490	19	8484	8484	NUM
easat-1947	490	20	vol	vol	NOUN
easat-1947	490	21	.	.	PROPN
easat-1947	490	22	8	8	NUM
easat-1947	490	23	,	,	PUNCT
easat-1947	490	24	no	no	INTJ
easat-1947	490	25	.	.	NOUN
easat-1947	490	26	5	5	NUM
easat-1947	490	27	:	:	SYM
easat-1947	490	28	2007	2007	NUM
easat-1947	490	29	-	-	SYM
easat-1947	490	30	2037	2037	NUM
easat-1947	490	31	,	,	PUNCT
easat-1947	490	32	2024	2024	NUM
easat-1947	490	33	doi	doi	NOUN
easat-1947	490	34	:	:	PUNCT
easat-1947	490	35	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	490	36	©	©	ADP
easat-1947	490	37	2024	2024	NUM
easat-1947	490	38	by	by	ADP
easat-1947	490	39	the	the	DET
easat-1947	490	40	author	author	NOUN
easat-1947	490	41	;	;	PUNCT
easat-1947	490	42	licensee	licensee	PROPN
easat-1947	490	43	learning	learning	NOUN
easat-1947	490	44	gate	gate	PROPN
easat-1947	490	45	current	current	ADJ
easat-1947	490	46	liabilities	liability	NOUN
easat-1947	490	47	demonstrates	demonstrate	VERB
easat-1947	490	48	the	the	DET
easat-1947	490	49	company	company	NOUN
easat-1947	490	50	's	's	PART
easat-1947	490	51	obligation	obligation	NOUN
easat-1947	490	52	to	to	PART
easat-1947	490	53	manage	manage	VERB
easat-1947	490	54	digital	digital	ADJ
easat-1947	490	55	assets	asset	NOUN
easat-1947	490	56	loans	loan	NOUN
easat-1947	490	57	prudently	prudently	ADV
easat-1947	490	58	,	,	PUNCT
easat-1947	490	59	ensuring	ensure	VERB
easat-1947	490	60	the	the	DET
easat-1947	490	61	right	right	ADJ
easat-1947	490	62	balance	balance	NOUN
easat-1947	490	63	of	of	ADP
easat-1947	490	64	liquidity	liquidity	NOUN
easat-1947	490	65	in	in	ADP
easat-1947	490	66	the	the	DET
easat-1947	490	67	company	company	NOUN
easat-1947	490	68	's	's	PART
easat-1947	490	69	financial	financial	ADJ
easat-1947	490	70	structure	structure	NOUN
easat-1947	490	71	.	.	PUNCT
easat-1947	491	1	8	8	X
easat-1947	491	2	.	.	X
easat-1947	491	3	in	in	ADP
easat-1947	491	4	hut	hut	NOUN
easat-1947	491	5	8	8	NUM
easat-1947	491	6	mining	mining	PROPN
easat-1947	491	7	corp	corp	PROPN
easat-1947	491	8	.	.	PROPN
easat-1947	491	9	's	's	PART
easat-1947	491	10	financial	financial	ADJ
easat-1947	491	11	statements	statement	NOUN
easat-1947	491	12	,	,	PUNCT
easat-1947	491	13	digital	digital	ADJ
easat-1947	491	14	assets	asset	NOUN
easat-1947	491	15	held	hold	VERB
easat-1947	491	16	in	in	ADP
easat-1947	491	17	custody	custody	NOUN
easat-1947	491	18	,	,	PUNCT
easat-1947	491	19	digital	digital	ADJ
easat-1947	491	20	assets	asset	NOUN
easat-1947	491	21	pledged	pledge	VERB
easat-1947	491	22	as	as	ADP
easat-1947	491	23	collateral	collateral	NOUN
easat-1947	491	24	,	,	PUNCT
easat-1947	491	25	and	and	CCONJ
easat-1947	491	26	aoci	aoci	NOUN
easat-1947	491	27	unrealised	unrealise	VERB
easat-1947	491	28	gain	gain	NOUN
easat-1947	491	29	on	on	ADP
easat-1947	491	30	digital	digital	ADJ
easat-1947	491	31	asset	asset	NOUN
easat-1947	491	32	revaluation	revaluation	NOUN
easat-1947	491	33	are	be	AUX
easat-1947	491	34	recognised	recognise	VERB
easat-1947	491	35	as	as	ADP
easat-1947	491	36	current	current	ADJ
easat-1947	491	37	assets	asset	NOUN
easat-1947	491	38	and	and	CCONJ
easat-1947	491	39	shareholders	shareholder	NOUN
easat-1947	491	40	'	'	PART
easat-1947	491	41	equity	equity	NOUN
easat-1947	491	42	,	,	PUNCT
easat-1947	491	43	effectively	effectively	ADV
easat-1947	491	44	illustrating	illustrate	VERB
easat-1947	491	45	the	the	DET
easat-1947	491	46	company	company	NOUN
easat-1947	491	47	's	's	PART
easat-1947	491	48	involvement	involvement	NOUN
easat-1947	491	49	in	in	ADP
easat-1947	491	50	the	the	DET
easat-1947	491	51	crypto	crypto	X
easat-1947	491	52	ecosystem	ecosystem	NOUN
easat-1947	491	53	and	and	CCONJ
easat-1947	491	54	its	its	PRON
easat-1947	491	55	financial	financial	ADJ
easat-1947	491	56	strategy	strategy	NOUN
easat-1947	491	57	regarding	regard	VERB
easat-1947	491	58	digital	digital	ADJ
easat-1947	491	59	assets	asset	NOUN
easat-1947	491	60	.	.	PUNCT
easat-1947	492	1	meanwhile	meanwhile	ADV
easat-1947	492	2	,	,	PUNCT
easat-1947	492	3	the	the	DET
easat-1947	492	4	recording	recording	NOUN
easat-1947	492	5	of	of	ADP
easat-1947	492	6	digital	digital	ADJ
easat-1947	492	7	assets	asset	NOUN
easat-1947	492	8	mined	mine	VERB
easat-1947	492	9	,	,	PUNCT
easat-1947	492	10	gain	gain	NOUN
easat-1947	492	11	on	on	ADP
easat-1947	492	12	disposition	disposition	NOUN
easat-1947	492	13	of	of	ADP
easat-1947	492	14	digital	digital	ADJ
easat-1947	492	15	assets	asset	NOUN
easat-1947	492	16	,	,	PUNCT
easat-1947	492	17	(	(	PUNCT
easat-1947	492	18	gain	gain	NOUN
easat-1947	492	19	)	)	PUNCT
easat-1947	492	20	loss	loss	NOUN
easat-1947	492	21	on	on	ADP
easat-1947	492	22	revaluation	revaluation	NOUN
easat-1947	492	23	of	of	ADP
easat-1947	492	24	digital	digital	ADJ
easat-1947	492	25	assets	asset	NOUN
easat-1947	492	26	,	,	PUNCT
easat-1947	492	27	and	and	CCONJ
easat-1947	492	28	proceeds	proceed	NOUN
easat-1947	492	29	from	from	ADP
easat-1947	492	30	the	the	DET
easat-1947	492	31	sale	sale	NOUN
easat-1947	492	32	of	of	ADP
easat-1947	492	33	digital	digital	ADJ
easat-1947	492	34	assets	asset	NOUN
easat-1947	492	35	recognised	recognise	VERB
easat-1947	492	36	as	as	ADP
easat-1947	492	37	change	change	NOUN
easat-1947	492	38	in	in	ADP
easat-1947	492	39	non	non	ADJ
easat-1947	492	40	-	-	ADJ
easat-1947	492	41	cash	cash	ADJ
easat-1947	492	42	operating	operating	NOUN
easat-1947	492	43	items	item	NOUN
easat-1947	492	44	provides	provide	VERB
easat-1947	492	45	a	a	DET
easat-1947	492	46	comprehensive	comprehensive	ADJ
easat-1947	492	47	picture	picture	NOUN
easat-1947	492	48	of	of	ADP
easat-1947	492	49	the	the	DET
easat-1947	492	50	company	company	NOUN
easat-1947	492	51	's	's	PART
easat-1947	492	52	operational	operational	ADJ
easat-1947	492	53	activities	activity	NOUN
easat-1947	492	54	in	in	ADP
easat-1947	492	55	the	the	DET
easat-1947	492	56	crypto	crypto	NOUN
easat-1947	492	57	asset	asset	NOUN
easat-1947	492	58	environment	environment	NOUN
easat-1947	492	59	.	.	PUNCT
easat-1947	493	1	furthermore	furthermore	ADV
easat-1947	493	2	,	,	PUNCT
easat-1947	493	3	recording	record	VERB
easat-1947	493	4	the	the	DET
easat-1947	493	5	purchase	purchase	NOUN
easat-1947	493	6	of	of	ADP
easat-1947	493	7	digital	digital	ADJ
easat-1947	493	8	assets	asset	NOUN
easat-1947	493	9	as	as	ADP
easat-1947	493	10	investing	invest	VERB
easat-1947	493	11	activities	activity	NOUN
easat-1947	493	12	highlights	highlight	VERB
easat-1947	493	13	the	the	DET
easat-1947	493	14	company	company	NOUN
easat-1947	493	15	's	's	PART
easat-1947	493	16	investment	investment	NOUN
easat-1947	493	17	strategy	strategy	NOUN
easat-1947	493	18	in	in	ADP
easat-1947	493	19	expanding	expand	VERB
easat-1947	493	20	their	their	PRON
easat-1947	493	21	asset	asset	NOUN
easat-1947	493	22	portfolio	portfolio	NOUN
easat-1947	493	23	.	.	PUNCT
easat-1947	494	1	thus	thus	ADV
easat-1947	494	2	,	,	PUNCT
easat-1947	494	3	hut	hut	NOUN
easat-1947	494	4	8	8	NUM
easat-1947	494	5	mining	mining	PROPN
easat-1947	494	6	corp	corp	PROPN
easat-1947	494	7	.	.	PROPN
easat-1947	494	8	's	's	PART
easat-1947	494	9	financial	financial	ADJ
easat-1947	494	10	statements	statement	NOUN
easat-1947	494	11	provide	provide	VERB
easat-1947	494	12	an	an	DET
easat-1947	494	13	in	in	ADP
easat-1947	494	14	-	-	PUNCT
easat-1947	494	15	depth	depth	NOUN
easat-1947	494	16	understanding	understanding	NOUN
easat-1947	494	17	of	of	ADP
easat-1947	494	18	the	the	DET
easat-1947	494	19	role	role	NOUN
easat-1947	494	20	and	and	CCONJ
easat-1947	494	21	impact	impact	NOUN
easat-1947	494	22	of	of	ADP
easat-1947	494	23	digital	digital	ADJ
easat-1947	494	24	assets	asset	NOUN
easat-1947	494	25	in	in	ADP
easat-1947	494	26	the	the	DET
easat-1947	494	27	company	company	NOUN
easat-1947	494	28	's	's	PART
easat-1947	494	29	operations	operation	NOUN
easat-1947	494	30	and	and	CCONJ
easat-1947	494	31	financial	financial	ADJ
easat-1947	494	32	strategy	strategy	NOUN
easat-1947	494	33	.	.	PUNCT
easat-1947	495	1	9	9	X
easat-1947	495	2	.	.	X
easat-1947	495	3	in	in	ADP
easat-1947	495	4	bitfarms	bitfarms	PROPN
easat-1947	495	5	ltd	ltd	PROPN
easat-1947	495	6	.	.	PROPN
easat-1947	495	7	's	's	PART
easat-1947	495	8	corporate	corporate	ADJ
easat-1947	495	9	financial	financial	ADJ
easat-1947	495	10	statements	statement	NOUN
easat-1947	495	11	,	,	PUNCT
easat-1947	495	12	the	the	DET
easat-1947	495	13	listing	listing	NOUN
easat-1947	495	14	of	of	ADP
easat-1947	495	15	digital	digital	ADJ
easat-1947	495	16	assets	asset	NOUN
easat-1947	495	17	and	and	CCONJ
easat-1947	495	18	digital	digital	ADJ
easat-1947	495	19	assets	asset	NOUN
easat-1947	495	20	pledged	pledge	VERB
easat-1947	495	21	as	as	ADP
easat-1947	495	22	collateral	collateral	NOUN
easat-1947	495	23	recognised	recognise	VERB
easat-1947	495	24	as	as	ADP
easat-1947	495	25	assets	asset	NOUN
easat-1947	495	26	on	on	ADP
easat-1947	495	27	the	the	DET
easat-1947	495	28	balance	balance	NOUN
easat-1947	495	29	sheet	sheet	NOUN
easat-1947	495	30	highlights	highlight	NOUN
easat-1947	495	31	the	the	DET
easat-1947	495	32	integral	integral	ADJ
easat-1947	495	33	role	role	NOUN
easat-1947	495	34	of	of	ADP
easat-1947	495	35	crypto	crypto	ADJ
easat-1947	495	36	assets	asset	NOUN
easat-1947	495	37	in	in	ADP
easat-1947	495	38	the	the	DET
easat-1947	495	39	company	company	NOUN
easat-1947	495	40	's	's	PART
easat-1947	495	41	operations	operation	NOUN
easat-1947	495	42	.	.	PUNCT
easat-1947	496	1	this	this	PRON
easat-1947	496	2	illustrates	illustrate	VERB
easat-1947	496	3	the	the	DET
easat-1947	496	4	company	company	NOUN
easat-1947	496	5	's	's	PART
easat-1947	496	6	commitment	commitment	NOUN
easat-1947	496	7	to	to	ADP
easat-1947	496	8	the	the	DET
easat-1947	496	9	crypto	crypto	X
easat-1947	496	10	ecosystem	ecosystem	NOUN
easat-1947	496	11	and	and	CCONJ
easat-1947	496	12	the	the	DET
easat-1947	496	13	value	value	NOUN
easat-1947	496	14	of	of	ADP
easat-1947	496	15	digital	digital	ADJ
easat-1947	496	16	assets	asset	NOUN
easat-1947	496	17	in	in	ADP
easat-1947	496	18	the	the	DET
easat-1947	496	19	company	company	NOUN
easat-1947	496	20	's	's	PART
easat-1947	496	21	portfolio	portfolio	NOUN
easat-1947	496	22	.	.	PUNCT
easat-1947	497	1	meanwhile	meanwhile	ADV
easat-1947	497	2	,	,	PUNCT
easat-1947	497	3	the	the	DET
easat-1947	497	4	recording	recording	NOUN
easat-1947	497	5	of	of	ADP
easat-1947	497	6	digital	digital	ADJ
easat-1947	497	7	assets	asset	NOUN
easat-1947	497	8	mined	mine	VERB
easat-1947	497	9	as	as	ADP
easat-1947	497	10	cash	cash	NOUN
easat-1947	497	11	flow	flow	NOUN
easat-1947	497	12	from	from	ADP
easat-1947	497	13	operating	operate	VERB
easat-1947	497	14	activities	activity	NOUN
easat-1947	497	15	provides	provide	VERB
easat-1947	497	16	an	an	DET
easat-1947	497	17	overview	overview	NOUN
easat-1947	497	18	of	of	ADP
easat-1947	497	19	the	the	DET
easat-1947	497	20	company	company	NOUN
easat-1947	497	21	's	's	PART
easat-1947	497	22	primary	primary	ADJ
easat-1947	497	23	revenue	revenue	NOUN
easat-1947	497	24	from	from	ADP
easat-1947	497	25	crypto	crypto	NOUN
easat-1947	497	26	mining	mining	NOUN
easat-1947	497	27	operations	operation	NOUN
easat-1947	497	28	.	.	PUNCT
easat-1947	498	1	furthermore	furthermore	ADV
easat-1947	498	2	,	,	PUNCT
easat-1947	498	3	recording	recording	NOUN
easat-1947	498	4	proceeds	proceed	NOUN
easat-1947	498	5	from	from	ADP
easat-1947	498	6	sale	sale	NOUN
easat-1947	498	7	of	of	ADP
easat-1947	498	8	digital	digital	ADJ
easat-1947	498	9	assets	asset	NOUN
easat-1947	498	10	mined	mine	VERB
easat-1947	498	11	and	and	CCONJ
easat-1947	498	12	realised	realise	VERB
easat-1947	498	13	loss	loss	NOUN
easat-1947	498	14	on	on	ADP
easat-1947	498	15	disposition	disposition	NOUN
easat-1947	498	16	of	of	ADP
easat-1947	498	17	digital	digital	ADJ
easat-1947	498	18	assets	asset	NOUN
easat-1947	498	19	as	as	ADP
easat-1947	498	20	part	part	NOUN
easat-1947	498	21	of	of	ADP
easat-1947	498	22	cash	cash	NOUN
easat-1947	498	23	flow	flow	NOUN
easat-1947	498	24	from	from	ADP
easat-1947	498	25	operating	operate	VERB
easat-1947	498	26	activities	activity	NOUN
easat-1947	498	27	provides	provide	VERB
easat-1947	498	28	insight	insight	NOUN
easat-1947	498	29	into	into	ADP
easat-1947	498	30	the	the	DET
easat-1947	498	31	cash	cash	NOUN
easat-1947	498	32	flows	flow	NOUN
easat-1947	498	33	generated	generate	VERB
easat-1947	498	34	and	and	CCONJ
easat-1947	498	35	losses	loss	NOUN
easat-1947	498	36	experienced	experience	VERB
easat-1947	498	37	by	by	ADP
easat-1947	498	38	the	the	DET
easat-1947	498	39	company	company	NOUN
easat-1947	498	40	from	from	ADP
easat-1947	498	41	the	the	DET
easat-1947	498	42	sale	sale	NOUN
easat-1947	498	43	of	of	ADP
easat-1947	498	44	crypto	crypto	NOUN
easat-1947	498	45	assets	asset	NOUN
easat-1947	498	46	.	.	PUNCT
easat-1947	499	1	on	on	ADP
easat-1947	499	2	the	the	DET
easat-1947	499	3	other	other	ADJ
easat-1947	499	4	hand	hand	NOUN
easat-1947	499	5	,	,	PUNCT
easat-1947	499	6	change	change	NOUN
easat-1947	499	7	in	in	ADP
easat-1947	499	8	unrealised	unrealised	ADJ
easat-1947	499	9	(	(	PUNCT
easat-1947	499	10	gain	gain	NOUN
easat-1947	499	11	)	)	PUNCT
easat-1947	499	12	loss	loss	NOUN
easat-1947	499	13	on	on	ADP
easat-1947	499	14	revaluation	revaluation	NOUN
easat-1947	499	15	of	of	ADP
easat-1947	499	16	digital	digital	ADJ
easat-1947	499	17	assets	asset	NOUN
easat-1947	499	18	as	as	ADP
easat-1947	499	19	part	part	NOUN
easat-1947	499	20	of	of	ADP
easat-1947	499	21	cash	cash	NOUN
easat-1947	499	22	flow	flow	NOUN
easat-1947	499	23	from	from	ADP
easat-1947	499	24	operating	operate	VERB
easat-1947	499	25	activities	activity	NOUN
easat-1947	499	26	highlights	highlight	NOUN
easat-1947	499	27	changes	change	NOUN
easat-1947	499	28	in	in	ADP
easat-1947	499	29	the	the	DET
easat-1947	499	30	value	value	NOUN
easat-1947	499	31	of	of	ADP
easat-1947	499	32	crypto	crypto	ADJ
easat-1947	499	33	assets	asset	NOUN
easat-1947	499	34	that	that	PRON
easat-1947	499	35	have	have	AUX
easat-1947	499	36	not	not	PART
easat-1947	499	37	been	be	AUX
easat-1947	499	38	realised	realise	VERB
easat-1947	499	39	through	through	ADP
easat-1947	499	40	transactions	transaction	NOUN
easat-1947	499	41	.	.	PUNCT
easat-1947	500	1	listing	list	VERB
easat-1947	500	2	purchase	purchase	NOUN
easat-1947	500	3	of	of	ADP
easat-1947	500	4	digital	digital	ADJ
easat-1947	500	5	assets	asset	NOUN
easat-1947	500	6	as	as	SCONJ
easat-1947	500	7	cash	cash	NOUN
easat-1947	500	8	flow	flow	NOUN
easat-1947	500	9	used	use	VERB
easat-1947	500	10	in	in	ADP
easat-1947	500	11	investing	invest	VERB
easat-1947	500	12	activities	activity	NOUN
easat-1947	500	13	and	and	CCONJ
easat-1947	500	14	proceeds	proceed	NOUN
easat-1947	500	15	from	from	ADP
easat-1947	500	16	sale	sale	NOUN
easat-1947	500	17	of	of	ADP
easat-1947	500	18	digital	digital	ADJ
easat-1947	500	19	assets	asset	NOUN
easat-1947	500	20	purchased	purchase	VERB
easat-1947	500	21	provides	provide	VERB
easat-1947	500	22	insight	insight	NOUN
easat-1947	500	23	into	into	ADP
easat-1947	500	24	the	the	DET
easat-1947	500	25	company	company	NOUN
easat-1947	500	26	's	's	PART
easat-1947	500	27	investment	investment	NOUN
easat-1947	500	28	strategy	strategy	NOUN
easat-1947	500	29	in	in	ADP
easat-1947	500	30	the	the	DET
easat-1947	500	31	crypto	crypto	X
easat-1947	500	32	ecosystem	ecosystem	NOUN
easat-1947	500	33	and	and	CCONJ
easat-1947	500	34	their	their	PRON
easat-1947	500	35	ability	ability	NOUN
easat-1947	500	36	to	to	PART
easat-1947	500	37	generate	generate	VERB
easat-1947	500	38	cash	cash	NOUN
easat-1947	500	39	flow	flow	NOUN
easat-1947	500	40	from	from	ADP
easat-1947	500	41	those	those	DET
easat-1947	500	42	investment	investment	NOUN
easat-1947	500	43	activities	activity	NOUN
easat-1947	500	44	.	.	PUNCT
easat-1947	501	1	acknowledgements	acknowledgement	NOUN
easat-1947	501	2	:	:	PUNCT
easat-1947	501	3	we	we	PRON
easat-1947	501	4	thank	thank	VERB
easat-1947	501	5	omasrianto	omasrianto	ADP
easat-1947	501	6	and	and	CCONJ
easat-1947	501	7	the	the	DET
easat-1947	501	8	anonymous	anonymous	ADJ
easat-1947	501	9	referee	referee	NOUN
easat-1947	501	10	for	for	ADP
easat-1947	501	11	suggestions	suggestion	NOUN
easat-1947	501	12	and	and	CCONJ
easat-1947	501	13	comments	comment	NOUN
easat-1947	501	14	.	.	PUNCT
easat-1947	502	1	muh	muh	PROPN
easat-1947	502	2	.	.	PROPN
easat-1947	502	3	fathir	fathir	PROPN
easat-1947	502	4	maulid	maulid	PROPN
easat-1947	502	5	yusuf	yusuf	PROPN
easat-1947	502	6	thanks	thank	NOUN
easat-1947	502	7	wa	wa	PROPN
easat-1947	502	8	ode	ode	PROPN
easat-1947	502	9	aswati	aswati	PROPN
easat-1947	502	10	and	and	CCONJ
easat-1947	502	11	harianto	harianto	NOUN
easat-1947	502	12	for	for	ADP
easat-1947	502	13	life	life	NOUN
easat-1947	502	14	-	-	PUNCT
easat-1947	502	15	long	long	ADV
easat-1947	502	16	continued	continued	ADJ
easat-1947	502	17	support	support	NOUN
easat-1947	502	18	.	.	PUNCT
easat-1947	503	1	we	we	PRON
easat-1947	503	2	gratefully	gratefully	ADV
easat-1947	503	3	acknowledge	acknowledge	VERB
easat-1947	503	4	the	the	DET
easat-1947	503	5	financial	financial	ADJ
easat-1947	503	6	support	support	NOUN
easat-1947	503	7	from	from	ADP
easat-1947	503	8	the	the	DET
easat-1947	503	9	institute	institute	NOUN
easat-1947	503	10	of	of	ADP
easat-1947	503	11	research	research	NOUN
easat-1947	503	12	and	and	CCONJ
easat-1947	503	13	community	community	NOUN
easat-1947	503	14	services	service	NOUN
easat-1947	503	15	at	at	ADP
easat-1947	503	16	nahdlatul	nahdlatul	PROPN
easat-1947	503	17	ulama	ulama	PROPN
easat-1947	503	18	university	university	PROPN
easat-1947	503	19	of	of	ADP
easat-1947	503	20	southeast	southeast	PROPN
easat-1947	503	21	sulawesi	sulawesi	NOUN
easat-1947	503	22	.	.	PUNCT
easat-1947	504	1	copyright	copyright	NOUN
easat-1947	504	2	:	:	PUNCT
easat-1947	504	3	©	©	PROPN
easat-1947	504	4	2024	2024	NUM
easat-1947	504	5	by	by	ADP
easat-1947	504	6	the	the	DET
easat-1947	504	7	authors	author	NOUN
easat-1947	504	8	.	.	PUNCT
easat-1947	505	1	this	this	DET
easat-1947	505	2	article	article	NOUN
easat-1947	505	3	is	be	AUX
easat-1947	505	4	an	an	DET
easat-1947	505	5	open	open	ADJ
easat-1947	505	6	access	access	NOUN
easat-1947	505	7	article	article	NOUN
easat-1947	505	8	distributed	distribute	VERB
easat-1947	505	9	under	under	ADP
easat-1947	505	10	the	the	DET
easat-1947	505	11	terms	term	NOUN
easat-1947	505	12	and	and	CCONJ
easat-1947	505	13	conditionsof	conditionsof	VERB
easat-1947	505	14	the	the	DET
easat-1947	505	15	creative	creative	ADJ
easat-1947	505	16	commons	common	NOUN
easat-1947	505	17	attribution	attribution	NOUN
easat-1947	505	18	(	(	PUNCT
easat-1947	505	19	cc	cc	NOUN
easat-1947	505	20	by	by	ADP
easat-1947	505	21	)	)	PUNCT
easat-1947	505	22	license	license	NOUN
easat-1947	505	23	(	(	PUNCT
easat-1947	505	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1947	505	25	)	)	PUNCT
easat-1947	505	26	.	.	PUNCT
easat-1947	506	1	references	reference	NOUN
easat-1947	506	2	[	[	X
easat-1947	506	3	1	1	X
easat-1947	506	4	]	]	PUNCT
easat-1947	506	5	“	"	PUNCT
easat-1947	506	6	ifrs	ifrs	ADJ
easat-1947	506	7	conceptual	conceptual	ADJ
easat-1947	506	8	framework	framework	NOUN
easat-1947	506	9	for	for	ADP
easat-1947	506	10	financial	financial	ADJ
easat-1947	506	11	reporting	reporting	NOUN
easat-1947	506	12	”	"	PUNCT
easat-1947	506	13	.	.	PUNCT
easat-1947	507	1	[	[	X
easat-1947	507	2	2	2	X
easat-1947	507	3	]	]	PUNCT
easat-1947	507	4	“	"	PUNCT
easat-1947	507	5	accounting	account	VERB
easat-1947	507	6	for	for	ADP
easat-1947	507	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	507	8	_	_	PUNCT
easat-1947	507	9	acca	acca	VERB
easat-1947	507	10	global	global	ADJ
easat-1947	507	11	”	"	PUNCT
easat-1947	507	12	.	.	PUNCT
easat-1947	508	1	[	[	X
easat-1947	508	2	3	3	X
easat-1947	508	3	]	]	PUNCT
easat-1947	508	4	“	"	PUNCT
easat-1947	508	5	david	david	PROPN
easat-1947	508	6	chaum	chaum	PROPN
easat-1947	508	7	wikipedia	wikipedia	PROPN
easat-1947	508	8	”	"	PUNCT
easat-1947	508	9	.	.	PUNCT
easat-1947	509	1	[	[	X
easat-1947	509	2	4	4	X
easat-1947	509	3	]	]	X
easat-1947	509	4	v.	v.	ADP
easat-1947	509	5	marella	marella	PROPN
easat-1947	509	6	,	,	PUNCT
easat-1947	509	7	b.	b.	PROPN
easat-1947	509	8	upreti	upreti	PROPN
easat-1947	509	9	,	,	PUNCT
easat-1947	509	10	j.	j.	PROPN
easat-1947	509	11	merikivi	merikivi	PROPN
easat-1947	509	12	,	,	PUNCT
easat-1947	509	13	and	and	CCONJ
easat-1947	509	14	v.	v.	ADP
easat-1947	509	15	k.	k.	PROPN
easat-1947	509	16	tuunainen	tuunainen	PROPN
easat-1947	509	17	,	,	PUNCT
easat-1947	509	18	“	"	PUNCT
easat-1947	509	19	understanding	understand	VERB
easat-1947	509	20	the	the	DET
easat-1947	509	21	creation	creation	NOUN
easat-1947	509	22	of	of	ADP
easat-1947	509	23	trust	trust	NOUN
easat-1947	509	24	in	in	ADP
easat-1947	509	25	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	509	26	:	:	PUNCT
easat-1947	509	27	the	the	DET
easat-1947	509	28	case	case	NOUN
easat-1947	509	29	of	of	ADP
easat-1947	509	30	bitcoin	bitcoin	NOUN
easat-1947	509	31	,	,	PUNCT
easat-1947	509	32	”	"	PUNCT
easat-1947	509	33	electronic	electronic	ADJ
easat-1947	509	34	markets	market	NOUN
easat-1947	509	35	,	,	PUNCT
easat-1947	509	36	vol	vol	NOUN
easat-1947	509	37	.	.	PROPN
easat-1947	509	38	30	30	NUM
easat-1947	509	39	,	,	PUNCT
easat-1947	509	40	no	no	INTJ
easat-1947	509	41	.	.	NOUN
easat-1947	509	42	2	2	NUM
easat-1947	509	43	,	,	PUNCT
easat-1947	509	44	pp	pp	ADJ
easat-1947	509	45	.	.	PUNCT
easat-1947	510	1	259–271	259–271	NUM
easat-1947	510	2	,	,	PUNCT
easat-1947	510	3	jun	jun	PROPN
easat-1947	510	4	.	.	PROPN
easat-1947	510	5	2020	2020	NUM
easat-1947	510	6	,	,	PUNCT
easat-1947	510	7	doi	doi	NOUN
easat-1947	510	8	:	:	PUNCT
easat-1947	510	9	10.1007	10.1007	NUM
easat-1947	510	10	/	/	SYM
easat-1947	510	11	s12525	s12525	NOUN
easat-1947	510	12	-	-	PUNCT
easat-1947	510	13	019	019	NUM
easat-1947	510	14	-	-	PUNCT
easat-1947	510	15	00392	00392	NUM
easat-1947	510	16	-	-	SYM
easat-1947	510	17	5	5	NUM
easat-1947	510	18	.	.	PUNCT
easat-1947	511	1	[	[	X
easat-1947	511	2	5	5	X
easat-1947	511	3	]	]	PUNCT
easat-1947	511	4	e.	e.	PROPN
easat-1947	511	5	t.	t.	PROPN
easat-1947	511	6	cheah	cheah	PROPN
easat-1947	511	7	and	and	CCONJ
easat-1947	511	8	j.	j.	PROPN
easat-1947	511	9	fry	fry	PROPN
easat-1947	511	10	,	,	PUNCT
easat-1947	511	11	“	"	PUNCT
easat-1947	511	12	speculative	speculative	ADJ
easat-1947	511	13	bubbles	bubble	NOUN
easat-1947	511	14	in	in	ADP
easat-1947	511	15	bitcoin	bitcoin	ADJ
easat-1947	511	16	markets	market	NOUN
easat-1947	511	17	?	?	PUNCT
easat-1947	512	1	an	an	DET
easat-1947	512	2	empirical	empirical	ADJ
easat-1947	512	3	investigation	investigation	NOUN
easat-1947	512	4	into	into	ADP
easat-1947	512	5	the	the	DET
easat-1947	512	6	fundamental	fundamental	ADJ
easat-1947	512	7	value	value	NOUN
easat-1947	512	8	of	of	ADP
easat-1947	512	9	bitcoin	bitcoin	NOUN
easat-1947	512	10	,	,	PUNCT
easat-1947	512	11	”	"	PUNCT
easat-1947	512	12	econ	econ	PROPN
easat-1947	512	13	lett	lett	PROPN
easat-1947	512	14	,	,	PUNCT
easat-1947	512	15	vol	vol	NOUN
easat-1947	512	16	.	.	PROPN
easat-1947	512	17	130	130	NUM
easat-1947	512	18	,	,	PUNCT
easat-1947	512	19	pp	pp	ADJ
easat-1947	512	20	.	.	PUNCT
easat-1947	513	1	32–36	32–36	NUM
easat-1947	513	2	,	,	PUNCT
easat-1947	513	3	may	may	PROPN
easat-1947	513	4	2015	2015	NUM
easat-1947	513	5	,	,	PUNCT
easat-1947	513	6	doi	doi	NOUN
easat-1947	513	7	:	:	PUNCT
easat-1947	513	8	10.1016	10.1016	NUM
easat-1947	513	9	/	/	SYM
easat-1947	513	10	j.econlet.2015.02.029	j.econlet.2015.02.029	PROPN
easat-1947	513	11	.	.	PUNCT
easat-1947	514	1	[	[	X
easat-1947	514	2	6	6	NUM
easat-1947	514	3	]	]	PUNCT
easat-1947	514	4	m.	m.	NOUN
easat-1947	514	5	gröblacher	gröblacher	NOUN
easat-1947	514	6	,	,	PUNCT
easat-1947	514	7	“	"	PUNCT
easat-1947	514	8	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	514	9	(	(	PUNCT
easat-1947	514	10	bitcoins	bitcoin	NOUN
easat-1947	514	11	)	)	PUNCT
easat-1947	514	12	in	in	ADP
easat-1947	514	13	financial	financial	ADJ
easat-1947	514	14	reporting	report	VERB
easat-1947	514	15	new	new	ADJ
easat-1947	514	16	challenge	challenge	NOUN
easat-1947	514	17	for	for	ADP
easat-1947	514	18	accountants	accountant	NOUN
easat-1947	514	19	,	,	PUNCT
easat-1947	514	20	”	"	PUNCT
easat-1947	514	21	singidunum	singidunum	ADJ
easat-1947	514	22	university	university	NOUN
easat-1947	514	23	,	,	PUNCT
easat-1947	514	24	dec	dec	PROPN
easat-1947	514	25	.	.	PROPN
easat-1947	514	26	2018	2018	NUM
easat-1947	514	27	,	,	PUNCT
easat-1947	514	28	pp	pp	ADJ
easat-1947	514	29	.	.	PUNCT
easat-1947	515	1	88–93	88–93	NUM
easat-1947	515	2	.	.	PUNCT
easat-1947	516	1	doi	doi	NOUN
easat-1947	516	2	:	:	PUNCT
easat-1947	516	3	10.15308	10.15308	NUM
easat-1947	516	4	/	/	SYM
easat-1947	516	5	finiz-2018	finiz-2018	PROPN
easat-1947	516	6	-	-	PUNCT
easat-1947	516	7	88	88	NUM
easat-1947	516	8	-	-	SYM
easat-1947	516	9	93	93	NUM
easat-1947	516	10	.	.	PUNCT
easat-1947	517	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1947	517	2	2037	2037	NUM
easat-1947	517	3	edelweiss	edelweiss	PROPN
easat-1947	517	4	applied	apply	VERB
easat-1947	517	5	science	science	NOUN
easat-1947	517	6	and	and	CCONJ
easat-1947	517	7	technology	technology	NOUN
easat-1947	517	8	issn	issn	PROPN
easat-1947	517	9	:	:	PUNCT
easat-1947	517	10	2576	2576	NUM
easat-1947	517	11	-	-	SYM
easat-1947	517	12	8484	8484	NUM
easat-1947	517	13	vol	vol	NOUN
easat-1947	517	14	.	.	PROPN
easat-1947	517	15	8	8	NUM
easat-1947	517	16	,	,	PUNCT
easat-1947	517	17	no	no	INTJ
easat-1947	517	18	.	.	NOUN
easat-1947	517	19	5	5	NUM
easat-1947	517	20	:	:	SYM
easat-1947	517	21	2007	2007	NUM
easat-1947	517	22	-	-	SYM
easat-1947	517	23	2037	2037	NUM
easat-1947	517	24	,	,	PUNCT
easat-1947	517	25	2024	2024	NUM
easat-1947	517	26	doi	doi	NOUN
easat-1947	517	27	:	:	PUNCT
easat-1947	517	28	10.55214/25768484.v8i5.1947	10.55214/25768484.v8i5.1947	NUM
easat-1947	517	29	©	©	ADP
easat-1947	517	30	2024	2024	NUM
easat-1947	517	31	by	by	ADP
easat-1947	517	32	the	the	DET
easat-1947	517	33	author	author	NOUN
easat-1947	517	34	;	;	PUNCT
easat-1947	517	35	licensee	licensee	PROPN
easat-1947	517	36	learning	learning	NOUN
easat-1947	517	37	gate	gate	NOUN
easat-1947	518	1	[	[	X
easat-1947	518	2	7	7	NUM
easat-1947	518	3	]	]	X
easat-1947	518	4	f.	f.	PROPN
easat-1947	518	5	glaser	glaser	PROPN
easat-1947	518	6	and	and	CCONJ
easat-1947	518	7	k.	k.	PROPN
easat-1947	518	8	zimmermann	zimmermann	PROPN
easat-1947	518	9	,	,	PUNCT
easat-1947	518	10	“	"	PUNCT
easat-1947	518	11	bitcoin	bitcoin	NOUN
easat-1947	518	12	-	-	PUNCT
easat-1947	518	13	asset	asset	NOUN
easat-1947	518	14	or	or	CCONJ
easat-1947	518	15	currency	currency	NOUN
easat-1947	518	16	?	?	PUNCT
easat-1947	519	1	revealing	reveal	VERB
easat-1947	519	2	users	user	NOUN
easat-1947	519	3	’	’	PART
easat-1947	519	4	hidden	hide	VERB
easat-1947	519	5	intentions	intention	NOUN
easat-1947	519	6	,	,	PUNCT
easat-1947	519	7	”	"	PUNCT
easat-1947	519	8	2014	2014	NUM
easat-1947	519	9	.	.	PUNCT
easat-1947	520	1	[	[	X
easat-1947	520	2	online	online	X
easat-1947	520	3	]	]	X
easat-1947	520	4	.	.	PUNCT
easat-1947	521	1	available	available	ADJ
easat-1947	521	2	:	:	PUNCT
easat-1947	521	3	https://www.researchgate.net/publication/286338705	https://www.researchgate.net/publication/286338705	NOUN
easat-1947	522	1	[	[	X
easat-1947	522	2	8	8	NUM
easat-1947	522	3	]	]	PUNCT
easat-1947	522	4	a.	a.	NOUN
easat-1947	522	5	h.	h.	PROPN
easat-1947	522	6	dyhrberg	dyhrberg	PROPN
easat-1947	522	7	,	,	PUNCT
easat-1947	522	8	“	"	PUNCT
easat-1947	522	9	bitcoin	bitcoin	ADJ
easat-1947	522	10	,	,	PUNCT
easat-1947	522	11	gold	gold	NOUN
easat-1947	522	12	and	and	CCONJ
easat-1947	522	13	the	the	DET
easat-1947	522	14	dollar	dollar	NOUN
easat-1947	522	15	a	a	DET
easat-1947	522	16	garch	garch	NOUN
easat-1947	522	17	volatility	volatility	NOUN
easat-1947	522	18	analysis	analysis	NOUN
easat-1947	522	19	,	,	PUNCT
easat-1947	522	20	”	"	PUNCT
easat-1947	522	21	financ	financ	PROPN
easat-1947	522	22	res	re	NOUN
easat-1947	522	23	lett	lett	PROPN
easat-1947	522	24	,	,	PUNCT
easat-1947	522	25	vol	vol	NOUN
easat-1947	522	26	.	.	PROPN
easat-1947	522	27	16	16	NUM
easat-1947	522	28	,	,	PUNCT
easat-1947	522	29	pp	pp	ADJ
easat-1947	522	30	.	.	PUNCT
easat-1947	523	1	85–92	85–92	NUM
easat-1947	523	2	,	,	PUNCT
easat-1947	523	3	feb	feb	PROPN
easat-1947	523	4	.	.	PROPN
easat-1947	523	5	2016	2016	NUM
easat-1947	523	6	,	,	PUNCT
easat-1947	523	7	doi	doi	NOUN
easat-1947	523	8	:	:	PUNCT
easat-1947	523	9	10.1016	10.1016	NUM
easat-1947	523	10	/	/	SYM
easat-1947	523	11	j.frl.2015.10.008	j.frl.2015.10.008	NOUN
easat-1947	523	12	.	.	PUNCT
easat-1947	524	1	[	[	X
easat-1947	524	2	9	9	NUM
easat-1947	524	3	]	]	PUNCT
easat-1947	524	4	m.	m.	PROPN
easat-1947	524	5	f.	f.	PROPN
easat-1947	524	6	shahzad	shahzad	PROPN
easat-1947	524	7	,	,	PUNCT
easat-1947	524	8	s.	s.	PROPN
easat-1947	524	9	xu	xu	PROPN
easat-1947	524	10	,	,	PUNCT
easat-1947	524	11	w.	w.	PROPN
easat-1947	524	12	m.	m.	PROPN
easat-1947	524	13	lim	lim	PROPN
easat-1947	524	14	,	,	PUNCT
easat-1947	524	15	m.	m.	PROPN
easat-1947	524	16	f.	f.	PROPN
easat-1947	524	17	hasnain	hasnain	PROPN
easat-1947	524	18	,	,	PUNCT
easat-1947	524	19	and	and	CCONJ
easat-1947	524	20	s.	s.	PROPN
easat-1947	524	21	nusrat	nusrat	PROPN
easat-1947	524	22	,	,	PUNCT
easat-1947	524	23	“	"	PUNCT
easat-1947	524	24	cryptocurrency	cryptocurrency	NOUN
easat-1947	524	25	awareness	awareness	NOUN
easat-1947	524	26	,	,	PUNCT
easat-1947	524	27	acceptance	acceptance	NOUN
easat-1947	524	28	,	,	PUNCT
easat-1947	524	29	and	and	CCONJ
easat-1947	524	30	adoption	adoption	NOUN
easat-1947	524	31	:	:	PUNCT
easat-1947	524	32	the	the	DET
easat-1947	524	33	role	role	NOUN
easat-1947	524	34	of	of	ADP
easat-1947	524	35	trust	trust	NOUN
easat-1947	524	36	as	as	ADP
easat-1947	524	37	a	a	DET
easat-1947	524	38	cornerstone	cornerstone	NOUN
easat-1947	524	39	,	,	PUNCT
easat-1947	524	40	”	"	PUNCT
easat-1947	524	41	humanit	humanit	PROPN
easat-1947	524	42	soc	soc	PROPN
easat-1947	524	43	sci	sci	PROPN
easat-1947	524	44	commun	commun	PROPN
easat-1947	524	45	,	,	PUNCT
easat-1947	524	46	vol	vol	NOUN
easat-1947	524	47	.	.	PROPN
easat-1947	524	48	11	11	NUM
easat-1947	524	49	,	,	PUNCT
easat-1947	524	50	no	no	INTJ
easat-1947	524	51	.	.	NOUN
easat-1947	524	52	1	1	NUM
easat-1947	524	53	,	,	PUNCT
easat-1947	524	54	dec	dec	PROPN
easat-1947	524	55	.	.	PROPN
easat-1947	524	56	2024	2024	NUM
easat-1947	524	57	,	,	PUNCT
easat-1947	524	58	doi	doi	NOUN
easat-1947	524	59	:	:	PUNCT
easat-1947	524	60	10.1057	10.1057	NUM
easat-1947	524	61	/	/	SYM
easat-1947	524	62	s41599	s41599	NOUN
easat-1947	524	63	-	-	PUNCT
easat-1947	524	64	023	023	NUM
easat-1947	524	65	-	-	PUNCT
easat-1947	524	66	02528	02528	NUM
easat-1947	524	67	-	-	PUNCT
easat-1947	524	68	7	7	NUM
easat-1947	524	69	.	.	PUNCT
easat-1947	525	1	[	[	X
easat-1947	525	2	10	10	NUM
easat-1947	525	3	]	]	PUNCT
easat-1947	525	4	a.	a.	NOUN
easat-1947	525	5	hartley	hartley	PROPN
easat-1947	525	6	,	,	PUNCT
easat-1947	525	7	“	"	PUNCT
easat-1947	525	8	financial	financial	ADJ
easat-1947	525	9	reporting	reporting	NOUN
easat-1947	525	10	of	of	ADP
easat-1947	525	11	cryptocurrency	cryptocurrency	NOUN
easat-1947	525	12	.	.	PUNCT
easat-1947	525	13	”	"	PUNCT
easat-1947	526	1	[	[	X
easat-1947	526	2	online	online	X
easat-1947	526	3	]	]	X
easat-1947	526	4	.	.	PUNCT
easat-1947	527	1	available	available	ADJ
easat-1947	527	2	:	:	PUNCT
easat-1947	527	3	https://scholar.utc.edu/honors-theses	https://scholar.utc.edu/honors-these	NOUN
easat-1947	528	1	[	[	X
easat-1947	528	2	11	11	NUM
easat-1947	528	3	]	]	PUNCT
easat-1947	528	4	m.	m.	NOUN
easat-1947	528	5	a.	a.	PROPN
easat-1947	528	6	nadeem	nadeem	PROPN
easat-1947	528	7	,	,	PUNCT
easat-1947	528	8	z.	z.	PROPN
easat-1947	528	9	liu	liu	PROPN
easat-1947	528	10	,	,	PUNCT
easat-1947	528	11	a.	a.	PROPN
easat-1947	528	12	h.	h.	PROPN
easat-1947	528	13	pitafi	pitafi	PROPN
easat-1947	528	14	,	,	PUNCT
easat-1947	528	15	a.	a.	NOUN
easat-1947	528	16	younis	younis	PROPN
easat-1947	528	17	,	,	PUNCT
easat-1947	528	18	and	and	CCONJ
easat-1947	528	19	y.	y.	PROPN
easat-1947	528	20	xu	xu	PROPN
easat-1947	528	21	,	,	PUNCT
easat-1947	528	22	“	"	PUNCT
easat-1947	528	23	investigating	investigate	VERB
easat-1947	528	24	the	the	DET
easat-1947	528	25	adoption	adoption	NOUN
easat-1947	528	26	factors	factor	NOUN
easat-1947	528	27	of	of	ADP
easat-1947	528	28	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	528	29	—	—	PUNCT
easat-1947	528	30	a	a	DET
easat-1947	528	31	case	case	NOUN
easat-1947	528	32	of	of	ADP
easat-1947	528	33	bitcoin	bitcoin	NOUN
easat-1947	528	34	:	:	PUNCT
easat-1947	528	35	empirical	empirical	ADJ
easat-1947	528	36	evidence	evidence	NOUN
easat-1947	528	37	from	from	ADP
easat-1947	528	38	china	china	PROPN
easat-1947	528	39	,	,	PUNCT
easat-1947	528	40	”	"	PUNCT
easat-1947	528	41	sage	sage	NOUN
easat-1947	528	42	open	open	ADJ
easat-1947	528	43	,	,	PUNCT
easat-1947	528	44	vol	vol	NOUN
easat-1947	528	45	.	.	PROPN
easat-1947	528	46	11	11	NUM
easat-1947	528	47	,	,	PUNCT
easat-1947	528	48	no	no	INTJ
easat-1947	528	49	.	.	NOUN
easat-1947	528	50	1	1	NUM
easat-1947	528	51	,	,	PUNCT
easat-1947	528	52	2021	2021	NUM
easat-1947	528	53	,	,	PUNCT
easat-1947	528	54	doi	doi	NOUN
easat-1947	528	55	:	:	PUNCT
easat-1947	528	56	10.1177/2158244021998704	10.1177/2158244021998704	NUM
easat-1947	528	57	.	.	PUNCT
easat-1947	529	1	[	[	X
easat-1947	529	2	12	12	NUM
easat-1947	529	3	]	]	X
easat-1947	529	4	s.	s.	PROPN
easat-1947	529	5	nakamoto	nakamoto	PROPN
easat-1947	529	6	,	,	PUNCT
easat-1947	529	7	“	"	PUNCT
easat-1947	529	8	bitcoin	bitcoin	NOUN
easat-1947	529	9	:	:	PUNCT
easat-1947	529	10	a	a	DET
easat-1947	529	11	peer	peer	NOUN
easat-1947	529	12	-	-	PUNCT
easat-1947	529	13	to	to	ADP
easat-1947	529	14	-	-	PUNCT
easat-1947	529	15	peer	peer	NOUN
easat-1947	529	16	electronic	electronic	ADJ
easat-1947	529	17	cash	cash	NOUN
easat-1947	529	18	system	system	NOUN
easat-1947	529	19	.	.	PUNCT
easat-1947	529	20	”	"	PUNCT
easat-1947	530	1	[	[	X
easat-1947	530	2	online	online	X
easat-1947	530	3	]	]	X
easat-1947	530	4	.	.	PUNCT
easat-1947	531	1	available	available	ADJ
easat-1947	531	2	:	:	PUNCT
easat-1947	532	1	www.bitcoin.org	www.bitcoin.org	X
easat-1947	532	2	[	[	X
easat-1947	532	3	13	13	NUM
easat-1947	532	4	]	]	PUNCT
easat-1947	532	5	m.	m.	NOUN
easat-1947	532	6	z.	z.	PROPN
easat-1947	532	7	khan	khan	PROPN
easat-1947	532	8	,	,	PUNCT
easat-1947	532	9	y.	y.	PROPN
easat-1947	532	10	ali	ali	PROPN
easat-1947	532	11	,	,	PUNCT
easat-1947	532	12	h.	h.	PROPN
easat-1947	532	13	bin	bin	PROPN
easat-1947	532	14	,	,	PUNCT
easat-1947	532	15	m.	m.	PROPN
easat-1947	532	16	hasan	hasan	PROPN
easat-1947	532	17	,	,	PUNCT
easat-1947	532	18	and	and	CCONJ
easat-1947	532	19	s.	s.	PROPN
easat-1947	532	20	baloch	baloch	PROPN
easat-1947	532	21	,	,	PUNCT
easat-1947	532	22	“	"	PUNCT
easat-1947	532	23	future	future	NOUN
easat-1947	532	24	of	of	ADP
easat-1947	532	25	currency	currency	NOUN
easat-1947	532	26	:	:	PUNCT
easat-1947	532	27	a	a	DET
easat-1947	532	28	comparison	comparison	NOUN
easat-1947	532	29	between	between	ADP
easat-1947	532	30	traditional	traditional	ADJ
easat-1947	532	31	,	,	PUNCT
easat-1947	532	32	digital	digital	ADJ
easat-1947	532	33	fiat	fiat	NOUN
easat-1947	532	34	and	and	CCONJ
easat-1947	532	35	cryptocurrency	cryptocurrency	NOUN
easat-1947	532	36	exchange	exchange	NOUN
easat-1947	532	37	mediums	medium	NOUN
easat-1947	532	38	,	,	PUNCT
easat-1947	532	39	”	"	PUNCT
easat-1947	532	40	2020	2020	NUM
easat-1947	532	41	.	.	PUNCT
easat-1947	533	1	[	[	X
easat-1947	533	2	14	14	NUM
easat-1947	533	3	]	]	X
easat-1947	533	4	d.	d.	PROPN
easat-1947	533	5	yermack	yermack	PROPN
easat-1947	533	6	,	,	PUNCT
easat-1947	533	7	“	"	PUNCT
easat-1947	533	8	is	be	AUX
easat-1947	533	9	bitcoin	bitcoin	VERB
easat-1947	533	10	a	a	DET
easat-1947	533	11	real	real	ADJ
easat-1947	533	12	currency	currency	NOUN
easat-1947	533	13	?	?	PUNCT
easat-1947	534	1	an	an	DET
easat-1947	534	2	economic	economic	ADJ
easat-1947	534	3	appraisal	appraisal	NOUN
easat-1947	534	4	is	be	AUX
easat-1947	534	5	bitcoin	bitcoin	X
easat-1947	534	6	a	a	DET
easat-1947	534	7	real	real	ADJ
easat-1947	534	8	currency	currency	NOUN
easat-1947	534	9	?	?	PUNCT
easat-1947	534	10	,	,	PUNCT
easat-1947	534	11	”	"	PUNCT
easat-1947	534	12	2014	2014	NUM
easat-1947	534	13	.	.	PUNCT
easat-1947	535	1	[	[	X
easat-1947	535	2	15	15	NUM
easat-1947	535	3	]	]	X
easat-1947	535	4	a.	a.	NOUN
easat-1947	535	5	rejeb	rejeb	NOUN
easat-1947	535	6	,	,	PUNCT
easat-1947	535	7	k.	k.	PROPN
easat-1947	535	8	rejeb	rejeb	PROPN
easat-1947	535	9	,	,	PUNCT
easat-1947	535	10	and	and	CCONJ
easat-1947	535	11	j.	j.	PROPN
easat-1947	535	12	g.	g.	PROPN
easat-1947	535	13	keogh	keogh	PROPN
easat-1947	535	14	,	,	PUNCT
easat-1947	535	15	“	"	PUNCT
easat-1947	535	16	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	535	17	in	in	ADP
easat-1947	535	18	modern	modern	ADJ
easat-1947	535	19	finance	finance	NOUN
easat-1947	535	20	:	:	PUNCT
easat-1947	535	21	a	a	DET
easat-1947	535	22	literature	literature	NOUN
easat-1947	535	23	review	review	NOUN
easat-1947	535	24	,	,	PUNCT
easat-1947	535	25	”	"	PUNCT
easat-1947	535	26	etikonomi	etikonomi	NOUN
easat-1947	535	27	,	,	PUNCT
easat-1947	535	28	vol	vol	NOUN
easat-1947	535	29	.	.	PROPN
easat-1947	535	30	20	20	NUM
easat-1947	535	31	,	,	PUNCT
easat-1947	535	32	no	no	INTJ
easat-1947	535	33	.	.	NOUN
easat-1947	535	34	1	1	NUM
easat-1947	535	35	,	,	PUNCT
easat-1947	535	36	pp	pp	ADJ
easat-1947	535	37	.	.	PUNCT
easat-1947	536	1	93–118	93–118	NUM
easat-1947	536	2	,	,	PUNCT
easat-1947	536	3	feb	feb	PROPN
easat-1947	536	4	.	.	PROPN
easat-1947	536	5	2021	2021	NUM
easat-1947	536	6	,	,	PUNCT
easat-1947	536	7	doi	doi	NOUN
easat-1947	536	8	:	:	PUNCT
easat-1947	536	9	10.15408	10.15408	NUM
easat-1947	536	10	/	/	SYM
easat-1947	536	11	etk.v20i1.16911	etk.v20i1.16911	PROPN
easat-1947	536	12	.	.	PUNCT
easat-1947	537	1	[	[	X
easat-1947	537	2	16	16	NUM
easat-1947	537	3	]	]	X
easat-1947	537	4	c.	c.	NOUN
easat-1947	537	5	leuz	leuz	PROPN
easat-1947	537	6	and	and	CCONJ
easat-1947	537	7	p.	p.	PROPN
easat-1947	537	8	wysocki	wysocki	PROPN
easat-1947	537	9	,	,	PUNCT
easat-1947	537	10	“	"	PUNCT
easat-1947	537	11	the	the	DET
easat-1947	537	12	economics	economic	NOUN
easat-1947	537	13	of	of	ADP
easat-1947	537	14	disclosure	disclosure	NOUN
easat-1947	537	15	and	and	CCONJ
easat-1947	537	16	financial	financial	ADJ
easat-1947	537	17	reporting	reporting	NOUN
easat-1947	537	18	regulation	regulation	NOUN
easat-1947	537	19	:	:	PUNCT
easat-1947	537	20	evidence	evidence	NOUN
easat-1947	537	21	and	and	CCONJ
easat-1947	537	22	suggestions	suggestion	NOUN
easat-1947	537	23	for	for	ADP
easat-1947	537	24	future	future	ADJ
easat-1947	537	25	research	research	NOUN
easat-1947	537	26	,	,	PUNCT
easat-1947	537	27	”	"	PUNCT
easat-1947	537	28	2015	2015	NUM
easat-1947	537	29	.	.	PUNCT
easat-1947	538	1	[	[	X
easat-1947	538	2	online	online	X
easat-1947	538	3	]	]	X
easat-1947	538	4	.	.	PUNCT
easat-1947	539	1	available	available	ADJ
easat-1947	539	2	:	:	PUNCT
easat-1947	540	1	http://ssrn.com/abstract=2733831http://ssrn.com/abstract=2733831www.ecgi.org/wphttps://ssrn.com/abstract=	http://ssrn.com/abstract=2733831http://ssrn.com/abstract=2733831www.ecgi.org/wphttps://ssrn.com/abstract=	NOUN
easat-1947	540	2	2733831	2733831	NUM
easat-1947	541	1	[	[	X
easat-1947	541	2	17	17	NUM
easat-1947	541	3	]	]	X
easat-1947	541	4	c.	c.	PROPN
easat-1947	541	5	w.	w.	PROPN
easat-1947	541	6	nobes	nobes	PROPN
easat-1947	541	7	et	et	PROPN
easat-1947	541	8	al	al	PROPN
easat-1947	541	9	.	.	PROPN
easat-1947	541	10	,	,	PUNCT
easat-1947	541	11	“	"	PUNCT
easat-1947	541	12	the	the	DET
easat-1947	541	13	qualitative	qualitative	ADJ
easat-1947	541	14	characteristics	characteristic	NOUN
easat-1947	541	15	of	of	ADP
easat-1947	541	16	financial	financial	ADJ
easat-1947	541	17	information	information	NOUN
easat-1947	541	18	,	,	PUNCT
easat-1947	541	19	and	and	CCONJ
easat-1947	541	20	managers	manager	NOUN
easat-1947	541	21	’	’	PART
easat-1947	541	22	accounting	accounting	NOUN
easat-1947	541	23	decisions	decision	NOUN
easat-1947	541	24	:	:	PUNCT
easat-1947	541	25	evidence	evidence	NOUN
easat-1947	541	26	from	from	ADP
easat-1947	541	27	ifrs	ifrs	NOUN
easat-1947	541	28	policy	policy	NOUN
easat-1947	541	29	changes	change	NOUN
easat-1947	541	30	,	,	PUNCT
easat-1947	541	31	”	"	PUNCT
easat-1947	541	32	2015	2015	NUM
easat-1947	541	33	.	.	PUNCT
easat-1947	542	1	[	[	X
easat-1947	542	2	18	18	NUM
easat-1947	542	3	]	]	PUNCT
easat-1947	542	4	m.	m.	NOUN
easat-1947	542	5	luo	luo	PROPN
easat-1947	542	6	and	and	CCONJ
easat-1947	542	7	s.	s.	PROPN
easat-1947	542	8	yu	yu	PROPN
easat-1947	542	9	,	,	PUNCT
easat-1947	542	10	“	"	PUNCT
easat-1947	542	11	financial	financial	ADJ
easat-1947	542	12	reporting	reporting	NOUN
easat-1947	542	13	for	for	ADP
easat-1947	542	14	cryptocurrency	cryptocurrency	NOUN
easat-1947	542	15	,	,	PUNCT
easat-1947	542	16	”	"	PUNCT
easat-1947	542	17	review	review	NOUN
easat-1947	542	18	of	of	ADP
easat-1947	542	19	accounting	accounting	NOUN
easat-1947	542	20	studies	study	NOUN
easat-1947	542	21	,	,	PUNCT
easat-1947	542	22	2022	2022	NUM
easat-1947	542	23	,	,	PUNCT
easat-1947	542	24	doi	doi	NOUN
easat-1947	542	25	:	:	PUNCT
easat-1947	542	26	10.1007	10.1007	NUM
easat-1947	542	27	/	/	SYM
easat-1947	542	28	s11142	s11142	NOUN
easat-1947	542	29	-	-	PUNCT
easat-1947	542	30	022	022	NUM
easat-1947	542	31	-	-	PUNCT
easat-1947	542	32	09741	09741	NUM
easat-1947	542	33	-	-	PUNCT
easat-1947	542	34	w.	w.	NOUN
easat-1947	543	1	[	[	X
easat-1947	543	2	19	19	NUM
easat-1947	543	3	]	]	PUNCT
easat-1947	543	4	p.	p.	NOUN
easat-1947	543	5	roszkowska	roszkowska	NOUN
easat-1947	543	6	,	,	PUNCT
easat-1947	543	7	“	"	PUNCT
easat-1947	543	8	fintech	fintech	NOUN
easat-1947	543	9	in	in	ADP
easat-1947	543	10	financial	financial	ADJ
easat-1947	543	11	reporting	reporting	NOUN
easat-1947	543	12	and	and	CCONJ
easat-1947	543	13	audit	audit	NOUN
easat-1947	543	14	for	for	ADP
easat-1947	543	15	fraud	fraud	NOUN
easat-1947	543	16	prevention	prevention	NOUN
easat-1947	543	17	and	and	CCONJ
easat-1947	543	18	safeguarding	safeguard	VERB
easat-1947	543	19	equity	equity	NOUN
easat-1947	543	20	investments	investment	NOUN
easat-1947	543	21	.	.	PUNCT
easat-1947	543	22	”	"	PUNCT
easat-1947	544	1	[	[	X
easat-1947	544	2	20	20	NUM
easat-1947	544	3	]	]	PUNCT
easat-1947	544	4	j.	j.	PROPN
easat-1947	544	5	bucko	bucko	PROPN
easat-1947	544	6	,	,	PUNCT
easat-1947	544	7	d.	d.	PROPN
easat-1947	544	8	palová	palová	PROPN
easat-1947	544	9	,	,	PUNCT
easat-1947	544	10	m.	m.	NOUN
easat-1947	544	11	vejačka	vejačka	NOUN
easat-1947	544	12	,	,	PUNCT
easat-1947	544	13	-dana	-dana	PROPN
easat-1947	544	14	paľová	paľová	ADJ
easat-1947	544	15	,	,	PUNCT
easat-1947	544	16	and	and	CCONJ
easat-1947	544	17	-martin	-martin	PROPN
easat-1947	544	18	vejačka	vejačka	NOUN
easat-1947	544	19	,	,	PUNCT
easat-1947	544	20	“	"	PUNCT
easat-1947	544	21	security	security	NOUN
easat-1947	544	22	and	and	CCONJ
easat-1947	544	23	trust	trust	NOUN
easat-1947	544	24	in	in	ADP
easat-1947	544	25	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	544	26	,	,	PUNCT
easat-1947	544	27	”	"	PUNCT
easat-1947	544	28	2015	2015	NUM
easat-1947	544	29	.	.	PUNCT
easat-1947	545	1	[	[	X
easat-1947	545	2	online	online	X
easat-1947	545	3	]	]	X
easat-1947	545	4	.	.	PUNCT
easat-1947	546	1	available	available	ADJ
easat-1947	546	2	:	:	PUNCT
easat-1947	546	3	http://www.aeaweb.org/journal/jel_class_system.html	http://www.aeaweb.org/journal/jel_class_system.html	PROPN
easat-1947	546	4	[	[	X
easat-1947	546	5	21	21	NUM
easat-1947	546	6	]	]	PUNCT
easat-1947	546	7	w.	w.	PROPN
easat-1947	546	8	srokosz	srokosz	PROPN
easat-1947	546	9	,	,	PUNCT
easat-1947	546	10	“	"	PUNCT
easat-1947	546	11	legal	legal	ADJ
easat-1947	546	12	and	and	CCONJ
easat-1947	546	13	economic	economic	ADJ
easat-1947	546	14	analysis	analysis	NOUN
easat-1947	546	15	of	of	ADP
easat-1947	546	16	the	the	DET
easat-1947	546	17	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	546	18	impact	impact	NOUN
easat-1947	546	19	on	on	ADP
easat-1947	546	20	the	the	DET
easat-1947	546	21	financial	financial	ADJ
easat-1947	546	22	system	system	NOUN
easat-1947	546	23	stability	stability	NOUN
easat-1947	546	24	,	,	PUNCT
easat-1947	546	25	”	"	PUNCT
easat-1947	546	26	2016	2016	NUM
easat-1947	546	27	.	.	PUNCT
easat-1947	547	1	[	[	X
easat-1947	547	2	online	online	X
easat-1947	547	3	]	]	X
easat-1947	547	4	.	.	PUNCT
easat-1947	548	1	available	available	ADJ
easat-1947	548	2	:	:	PUNCT
easat-1947	548	3	http://www.loc.gov/law/help/bitcoin	http://www.loc.gov/law/help/bitcoin	X
easat-1947	549	1	[	[	X
easat-1947	549	2	22	22	NUM
easat-1947	549	3	]	]	PUNCT
easat-1947	549	4	“	"	PUNCT
easat-1947	549	5	bitcoin	bitcoin	PROPN
easat-1947	549	6	’s	’s	PART
easat-1947	549	7	volatility	volatility	NOUN
easat-1947	549	8	problem	problem	NOUN
easat-1947	549	9	_	_	PUNCT
easat-1947	549	10	why	why	SCONJ
easat-1947	549	11	today	today	NOUN
easat-1947	549	12	’s	’s	PART
easat-1947	549	13	selloff	selloff	NOUN
easat-1947	549	14	wo	will	AUX
easat-1947	549	15	n’t	not	PART
easat-1947	549	16	be	be	AUX
easat-1947	549	17	the	the	DET
easat-1947	549	18	last	last	ADJ
easat-1947	549	19	bloomberg	bloomberg	NOUN
easat-1947	549	20	”	"	PUNCT
easat-1947	549	21	.	.	PUNCT
easat-1947	550	1	[	[	X
easat-1947	550	2	23	23	NUM
easat-1947	550	3	]	]	PUNCT
easat-1947	550	4	“	"	PUNCT
easat-1947	550	5	holdings	holding	NOUN
easat-1947	550	6	of	of	ADP
easat-1947	550	7	cryptocurrencies	cryptocurrencie	NOUN
easat-1947	550	8	,	,	PUNCT
easat-1947	550	9	”	"	PUNCT
easat-1947	550	10	2019	2019	NUM
easat-1947	550	11	.	.	PUNCT
easat-1947	551	1	[	[	X
easat-1947	551	2	24	24	NUM
easat-1947	551	3	]	]	PUNCT
easat-1947	551	4	i.	i.	PROPN
easat-1947	551	5	foundation	foundation	PROPN
easat-1947	551	6	,	,	PUNCT
easat-1947	551	7	“	"	PUNCT
easat-1947	551	8	international	international	ADJ
easat-1947	551	9	accounting	accounting	NOUN
easat-1947	551	10	standard	standard	ADJ
easat-1947	551	11	2	2	NUM
easat-1947	551	12	inventories	inventory	NOUN
easat-1947	551	13	objective	objective	ADJ
easat-1947	551	14	1	1	NUM
easat-1947	551	15	scope	scope	NOUN
easat-1947	551	16	2	2	NUM
easat-1947	551	17	definitions	definition	NOUN
easat-1947	551	18	6	6	NUM
easat-1947	551	19	measurement	measurement	NOUN
easat-1947	551	20	of	of	ADP
easat-1947	551	21	inventories	inventory	NOUN
easat-1947	551	22	9	9	NUM
easat-1947	551	23	cost	cost	NOUN
easat-1947	551	24	of	of	ADP
easat-1947	551	25	inventories	inventory	NOUN
easat-1947	551	26	10	10	NUM
easat-1947	551	27	cost	cost	NOUN
easat-1947	551	28	formulas	formula	NOUN
easat-1947	551	29	23	23	NUM
easat-1947	551	30	net	net	ADJ
easat-1947	551	31	realisable	realisable	ADJ
easat-1947	551	32	value	value	NOUN
easat-1947	551	33	28	28	NUM
easat-1947	551	34	recognition	recognition	NOUN
easat-1947	551	35	as	as	ADP
easat-1947	551	36	an	an	DET
easat-1947	551	37	expense	expense	NOUN
easat-1947	551	38	34	34	NUM
easat-1947	551	39	disclosure	disclosure	NOUN
easat-1947	551	40	36	36	NUM
easat-1947	551	41	effective	effective	ADJ
easat-1947	551	42	date	date	NOUN
easat-1947	551	43	40	40	NUM
easat-1947	551	44	withdrawal	withdrawal	NOUN
easat-1947	551	45	of	of	ADP
easat-1947	551	46	other	other	ADJ
easat-1947	551	47	pronouncements	pronouncement	NOUN
easat-1947	551	48	41	41	NUM
easat-1947	551	49	appendix	appendix	ADJ
easat-1947	551	50	amendments	amendment	NOUN
easat-1947	551	51	to	to	ADP
easat-1947	551	52	other	other	ADJ
easat-1947	551	53	pronouncements	pronouncement	NOUN
easat-1947	551	54	approval	approval	NOUN
easat-1947	551	55	by	by	ADP
easat-1947	551	56	the	the	DET
easat-1947	551	57	board	board	NOUN
easat-1947	551	58	of	of	ADP
easat-1947	551	59	ias	ias	PROPN
easat-1947	551	60	2	2	NUM
easat-1947	551	61	issued	issue	VERB
easat-1947	551	62	in	in	ADP
easat-1947	551	63	december	december	PROPN
easat-1947	551	64	2003	2003	NUM
easat-1947	551	65	for	for	ADP
easat-1947	551	66	the	the	DET
easat-1947	551	67	basis	basis	NOUN
easat-1947	551	68	for	for	ADP
easat-1947	551	69	conclusions	conclusion	NOUN
easat-1947	551	70	,	,	PUNCT
easat-1947	551	71	see	see	VERB
easat-1947	551	72	part	part	NOUN
easat-1947	551	73	c	c	NOUN
easat-1947	551	74	of	of	ADP
easat-1947	551	75	this	this	DET
easat-1947	551	76	edition	edition	NOUN
easat-1947	551	77	basis	basis	NOUN
easat-1947	551	78	for	for	ADP
easat-1947	551	79	conclusions	conclusion	NOUN
easat-1947	551	80	ias	ias	PROPN
easat-1947	551	81	2	2	NUM
easat-1947	551	82	a1022	a1022	PROPN
easat-1947	551	83	©	©	PROPN
easat-1947	551	84	ifrs	ifrs	PROPN
easat-1947	551	85	foundation	foundation	NOUN
easat-1947	551	86	.	.	PUNCT
easat-1947	551	87	”	"	PUNCT
easat-1947	552	1	[	[	X
easat-1947	552	2	25	25	NUM
easat-1947	552	3	]	]	PUNCT
easat-1947	552	4	i.	i.	PROPN
easat-1947	552	5	foundation	foundation	PROPN
easat-1947	552	6	,	,	PUNCT
easat-1947	552	7	“	"	PUNCT
easat-1947	552	8	international	international	ADJ
easat-1947	552	9	accounting	accounting	NOUN
easat-1947	552	10	standard	standard	NOUN
easat-1947	552	11	38	38	NUM
easat-1947	552	12	intangible	intangible	ADJ
easat-1947	552	13	assets	asset	NOUN
easat-1947	552	14	.	.	PUNCT
easat-1947	552	15	”	"	PUNCT
easat-1947	553	1	[	[	X
easat-1947	553	2	26	26	NUM
easat-1947	553	3	]	]	PUNCT
easat-1947	553	4	a.	a.	NOUN
easat-1947	553	5	newell	newell	PROPN
easat-1947	553	6	et	et	PROPN
easat-1947	553	7	al	al	PROPN
easat-1947	553	8	.	.	PROPN
easat-1947	553	9	,	,	PUNCT
easat-1947	553	10	“	"	PUNCT
easat-1947	553	11	joey	joey	PROPN
easat-1947	553	12	ryan	ryan	PROPN
easat-1947	553	13	of	of	ADP
easat-1947	553	14	gilded	gild	VERB
easat-1947	553	15	;	;	PUNCT
easat-1947	553	16	mary	mary	PROPN
easat-1947	553	17	kauffman	kauffman	PROPN
easat-1947	553	18	of	of	ADP
easat-1947	553	19	meta	meta	PROPN
easat-1947	553	20	;	;	PUNCT
easat-1947	553	21	rob	rob	PROPN
easat-1947	553	22	loban	loban	PROPN
easat-1947	553	23	of	of	ADP
easat-1947	553	24	blockfi	blockfi	ADJ
easat-1947	553	25	;	;	PUNCT
easat-1947	553	26	aaron	aaron	PROPN
easat-1947	553	27	jacob	jacob	PROPN
easat-1947	553	28	of	of	ADP
easat-1947	553	29	taxbit	taxbit	NOUN
easat-1947	553	30	.	.	PUNCT
easat-1947	553	31	”	"	PUNCT
easat-1947	554	1	[	[	X
easat-1947	554	2	27	27	NUM
easat-1947	554	3	]	]	SYM
easat-1947	554	4	pwc	pwc	NOUN
easat-1947	554	5	,	,	PUNCT
easat-1947	554	6	“	"	PUNCT
easat-1947	554	7	crypto	crypto	NOUN
easat-1947	554	8	assets	asset	NOUN
easat-1947	554	9	,	,	PUNCT
easat-1947	554	10	”	"	PUNCT
easat-1947	554	11	2023	2023	NUM
easat-1947	554	12	.	.	PUNCT
easat-1947	555	1	[	[	X
easat-1947	555	2	online	online	X
easat-1947	555	3	]	]	X
easat-1947	555	4	.	.	PUNCT
easat-1947	556	1	available	available	ADJ
easat-1947	556	2	:	:	PUNCT
easat-1947	556	3	www.pwc.com	www.pwc.com	X
easat-1947	557	1	[	[	X
easat-1947	557	2	28	28	NUM
easat-1947	557	3	]	]	PUNCT
easat-1947	557	4	“	"	PUNCT
easat-1947	557	5	intangibles	intangible	NOUN
easat-1947	557	6	-	-	PUNCT
easat-1947	557	7	goodwill	goodwill	NOUN
easat-1947	557	8	and	and	CCONJ
easat-1947	557	9	other	other	ADJ
easat-1947	557	10	(	(	PUNCT
easat-1947	557	11	topic	topic	NOUN
easat-1947	557	12	350	350	NUM
easat-1947	557	13	)	)	PUNCT
easat-1947	557	14	accounting	account	VERB
easat-1947	557	15	alternative	alternative	NOUN
easat-1947	557	16	for	for	ADP
easat-1947	557	17	evaluating	evaluate	VERB
easat-1947	557	18	triggering	trigger	VERB
easat-1947	557	19	events	event	NOUN
easat-1947	557	20	,	,	PUNCT
easat-1947	557	21	”	"	PUNCT
easat-1947	557	22	2021	2021	NUM
easat-1947	557	23	.	.	PUNCT
easat-1947	558	1	[	[	X
easat-1947	558	2	29	29	NUM
easat-1947	558	3	]	]	PUNCT
easat-1947	558	4	“	"	PUNCT
easat-1947	558	5	3.1	3.1	NUM
easat-1947	558	6	receipt	receipt	NOUN
easat-1947	558	7	of	of	ADP
easat-1947	558	8	crypto	crypto	NOUN
easat-1947	558	9	for	for	ADP
easat-1947	558	10	goods	good	NOUN
easat-1947	558	11	and	and	CCONJ
easat-1947	558	12	services	service	NOUN
easat-1947	558	13	”	"	PUNCT
easat-1947	558	14	.	.	PUNCT
easat-1947	559	1	[	[	X
easat-1947	559	2	30	30	NUM
easat-1947	559	3	]	]	X
easat-1947	559	4	“	"	PUNCT
easat-1947	559	5	financial	financial	ADJ
easat-1947	559	6	services	service	NOUN
easat-1947	559	7	-	-	PUNCT
easat-1947	559	8	investment	investment	NOUN
easat-1947	559	9	companies	company	NOUN
easat-1947	559	10	(	(	PUNCT
easat-1947	559	11	topic	topic	NOUN
easat-1947	559	12	946	946	NUM
easat-1947	559	13	)	)	PUNCT
easat-1947	559	14	amendments	amendment	NOUN
easat-1947	559	15	to	to	ADP
easat-1947	559	16	the	the	DET
easat-1947	559	17	scope	scope	NOUN
easat-1947	559	18	,	,	PUNCT
easat-1947	559	19	measurement	measurement	NOUN
easat-1947	559	20	,	,	PUNCT
easat-1947	559	21	and	and	CCONJ
easat-1947	559	22	disclosure	disclosure	NOUN
easat-1947	559	23	requirements	requirement	NOUN
easat-1947	559	24	,	,	PUNCT
easat-1947	559	25	”	"	PUNCT
easat-1947	559	26	2013	2013	NUM
easat-1947	559	27	.	.	PUNCT