Keywords: FASB
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Journal Articles
Accounting Research Journal (2023) 36 (4-5): 369–383.
Published: 23 June 2023
... solutions. FASB Digital assets Crypto This paper contends the option that is most appropriate under current conditions is a revaluation model within current intangible asset guidance. Under this option, crypto would maintain its classification as an intangible asset, and preparers would have...

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