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PARAGRAPHCryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible a little-noticed document dated June an influential global accounting standards.
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Edward Snowden - \Betting on crypto. There are three main reasons that asset managers are keen on crypto. The most common is to build capabilities and experience. Cryptocurrencies are a form of digital money and do not have physical substance. Therefore, the most appropriate classification is as an intangible asset. IAS. Bitcoin is not considered a security because its anonymous and open-source origins mean investor profits are not dependent on the efforts of.