Tsuji, Mineo; Hiraiwa, Mitsuki - In: International Journal of Systems and Service-Oriented … 8 (2018) 2, pp. 30-40
While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF on the Accounting for Virtual Currencies under the PSA on March 14, 2018 as part of J-GAAP. The standard subscribes that, if an active market exists for the virtual currency,...