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This is a Literature Review study.

September 5, 2025

The Two Paths for Digital Assets

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Analysis reveals two paths for defining digital assets in accounting standards, indicating the need for clear regulatory frameworks.

Digital assets must be recognized and measured properly in financial statements, with significant implications for accounting practices.
The two main approaches involve either integrating digital assets into existing frameworks or creating new standards to define them.
Addressing the issues of measurement and disclosure is critical for the proper regulation of digital assets in accounting.
Clarity is needed in understanding what constitutes a digital asset to ensure accurate reporting and compliance with standards.

Iva Moneva (2025) studied this question.

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