Regolamentazione e accounting delle Crypto valute

Bitcoin (“BTC”), the first practical and widely adopted cryptocurrency, was introduced in 2009 by an anonymous creator or writers known only by the pseudonym “Satoshi Nakamoto”. Since then, cryptocurrency activity has exploded, fuelled by the success of Bitcoin, and thanks to initial coin offerings (ICOs), the creation of new cryptocurrencies was just begun. Nowadays, there are many cryptocurrencies on the market, each with different characteristics and utilities. I will analyse the different categories into which they are grouped and give a description of the most important cryptocurrencies (like BTC, ETH and USDT). Crypto-assets can be recognized as part of a company's assets, they must be correctly assessed and reported in the financial statement. To be able to measure an asset, we must first define what type of asset it is, as each group of assets requires distinct valuation methodologies. There are no obvious solutions from IFRS and GAAP on how to treat crypto-assets, thus the thesis' goal is to examine the definitions of various asset classes in order to determine where crypto-assets should be booked in financial statements and to offer relevant accounting models.