id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-12031	Milutinović, Sunčica; Dimitrijević, Dragomir	TRENDS AND PERSPECTIVES IN RECOGNIZING CRYPTOCURRENCIES ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION	2023	8	.pdf	application/pdf	4143	195	43	Disclosures that may also be relevant in this case are (CPA Canada, 2018, p. 12; CPA Canada, 2019, p. 11): ▪ Description of CC, its characteristics and purpose of holding (e.g. whether the purpose of holding is investment or purchase of goods and services); ▪ The number of units of CCs that the entity owns at the end of the reporting year; ▪ The manner in which the accounting policy for CCs is established; ▪ The amount of the fair value of CCs together with the appropriate disclosures from IFRS 13 in the case of using the cost value model; ▪ Information about the market risk associated with holding CCs (e.g. historical volatility information). The paper discusses whether CCs can be recognized as: ▪ Cash (money, currency) or cash equivalent according to IAS 7 and IAS 21; ▪ Financial instruments (financial assets) according to IAS 32 and IFRS 9; ▪ Intangible assets according to IAS 38; ▪ Inventories according to IAS 2; and ▪ Investment property according to IAS 40. 2.1.	cache/fueconorg-12031.pdf	txt/fueconorg-12031.txt