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Cryptocurrency International Financial Reporting Standards

In this video, we will discuss the June 2019 IFRIC document covering the current decisions on what IFRS Standards cover bitcoin and other cryptocurrencies.

Timestamps:
00:00 Introduction
00:25 The IFRS Interpretations Committee document of June 2019
00:55 Which crypto assets are covered?
01:30 The conclusions
01:53 IAS 2 applications on cryptocurrencies
03:25 IAS 38 applications on cryptocurrencies
04:26 Why cryptocurrencies are not financial assets
04:57 Final thoughts
05:17 Outro

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