Crypto-assets: overview of accounting regulations

Cryptoactifs: panorama de la réglementation comptable

Phu Dao-Le Flécher ()
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Phu Dao-Le Flécher: UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: Crypto-assets are experiencing exponential growth and are increasingly becoming part of corporate business models. However, this development raises significant accounting challenges regarding definition, classification, valuation, and financial statement disclosures.

Keywords: Accounting regulation; IFRS; US GAAP; French GAAP; Stablecoins; EMT; Cryptocurrencies; Cryptoassets (search for similar items in EconPapers)
Date: 2026-11
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Published in Revue Française de Comptabilité, 2026, 613, pp.20-23

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05799371

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