Accounting for Digital Assets: Recognition Challenges and Valuation Models under U.S. GAAP vs. IFRS

January 1, 2026Open Access

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Key Points

Recognition challenges for digital assets under U.S. GAAP show significant limitations in current frameworks, affecting financial transparency.
Valuation models for digital assets differ between U.S. GAAP and IFRS, potentially leading to inconsistent financial reporting outcomes.
Observational analysis reveals that fair value measurement for digital assets remains complex due to varying interpretations across standards.
Implications for companies and stakeholders include the need for clearer guidelines and more consistent approaches to digital asset valuation.

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Analysis of recognition challenges and valuation models for digital assets under US GAAP and IFRS, highlighting key differences.

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Reem Essam Mohamed Bedeir (2026) studied this question.

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