Table 1 Summary of sources Source... | Emerald Publishing

Table 1

Summary of sources

Source	Details
IASB's standards and framework cited in the debate on cryptocurrency holdings	Conceptual framework, IAS 2, IAS 8, IAS 25, IAS 38, IFRS 9
IFRS IC agenda decisions	Tentative and final agenda decisions on cryptocurrency holdings
Comment letters	Comment letters following the IFRS IC tentative agenda decision (see Table 2)
Public documents of IASB meetings	Agenda papers, meeting summaries and IASB updates*
Public documents of IFRS IC meetings	Agenda papers, meeting summaries and IFRIC updates*
Public documents on ASAF meetings	Agenda papers (including documents issued by national standard setters and accounting profession) and meeting summaries*
Public documents of EEG meetings	Agenda papers (including documents issued by national standard setters and accounting profession) and meeting summaries*
Public documents of the 2015 IASB agenda consultation	Request for views and feedback statement*
Audio recordings of IASB and IFRS IC meetings	Audio recordings of public meetings from 2016 to 2019*

Source	Details
IASB's standards and framework cited in the debate on cryptocurrency holdings	Conceptual framework, IAS 2, IAS 8, IAS 25, IAS 38, IFRS 9
IFRS IC agenda decisions	Tentative and final agenda decisions on cryptocurrency holdings
Comment letters	Comment letters following the IFRS IC tentative agenda decision (see Table 2)
Public documents of IASB meetings	Agenda papers, meeting summaries and IASB updates*
Public documents of IFRS IC meetings	Agenda papers, meeting summaries and IFRIC updates*
Public documents on ASAF meetings	Agenda papers (including documents issued by national standard setters and accounting profession) and meeting summaries*
Public documents of EEG meetings	Agenda papers (including documents issued by national standard setters and accounting profession) and meeting summaries*
Public documents of the 2015 IASB agenda consultation	Request for views and feedback statement*
Audio recordings of IASB and IFRS IC meetings	Audio recordings of public meetings from 2016 to 2019*

Note(s): * Meeting dates are reported in Table 3