Accounting for crypto-assets in a fragmented regulatory landscape: a critical international analysis

Comptabilisation des crypto-actifs dans un paysage réglementaire fragmenté: une analyse internationale critique

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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Keywords: Auditing; Accounting recognition; Blockchain; Cryptocurrency; Digital assets; Crypto-assets (search for similar items in EconPapers)
Date: 2026-05-19
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Published in 47ème Congrès de l’Association Francophone de Comptabilité (AFC), Association Francophone de Comptabilité (AFC), May 2026, Nancy, France

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