Typology and classification of crypto-assets based on the MiCA regulatory framework: contributions and limitations

Luz Parrondo

Chapter 15 in Research Handbook on Financial Accounting, 2024, pp 264-282 from Edward Elgar Publishing

Abstract: This chapter analyses the crypto-assets taxonomy and provides an accounting proposal following the existing IFRS standards. Crypto-assets may classify as Cryptocurrencies, E-money tokens, Utility tokens, and Security tokens. The delivery of definitions for accounting purposes addresses some of the concerns raised by the EFRAG Discussion Paper and helps accounting regulators adapt current IFRS standards to blockchain-based tokens’ taxonomy and nature. The chapter contributes to providing an accounting guide for practitioners in their financial disclosure.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2024
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