Accounting for Digital Assets & Cryptocurrencies under IFRS

Digital assets and cryptocurrencies create accounting challenges because there is no single IFRS Accounting Standard dedicated specifically to cryptocurrency accounting. The appropriate treatment depends on the nature of the asset, how it is held, and the requirements of the relevant IFRS Accounting Standards. This programme gives accounting and financial reporting professionals practical experience in applying IFRS requirements to digital asset transactions and balances. Participants will work through classification, initial recognition, transaction accounting, fair value, subsequent measurement, impairment, reporting-date adjustments, presentation, and disclosures using realistic accounting situations.