Table 3 Debate timeline Date Event 2015... | Emerald Publishing

Table 3

Debate timeline

Date	Event
2015	Some national standard setters respond to the IASB agenda consultation raising the issue of accounting for cryptocurrency holdings
19 April 2016	IASB meeting: The IASB asks the issue to be brought back for further consideration
18 May 2016	IASB meeting: The staff proposes the IASB to ask further information to national standard setters raising the issue to decide whether carrying out research on the topic
8–9 Dec 2016	Meeting of the ASAF: AASB introduces a paper on cryptocurrency asking members for their views on whether and how the board should address digital currency issues. It recommends only monitoring the issue
23–24 Jan 2018	IASB Meeting: The board discusses whether adding a project on commodity loans and related transactions, including digital currencies
March 2018	ASBJ issued a standard on digital currencies
16–17 April 2018	Meeting of the ASAF
16 May 2018	Meeting of the IASB EEG
17 July 2018	IASB meeting: The board decided to ask the committee to provide further information about how an entity might apply existing IFRS standards in determining its accounting for holdings of cryptocurrencies and initial coin offerings
11–12 sept 2018	IFRS IC meeting: The IFRS IC discusses how an entity might apply existing IFRS standards to account for holdings of cryptocurrencies and initial coin offerings It also suggests the board that standard-setting is necessary for holdings of cryptocurrencies
14–15 Nov 2018	IASB meeting: The board decided not to add to its work plan a project. It decided to ask the committee to consider publishing an agenda decision (eight-seven in favour of the decision)
5–6 Mar 2019	IFRS IC meeting
15 Mar 2019	IFRS IC publishes a tentative agenda decision “holdings of cryptocurrencies”
15 May 2019	Deadline for submitting comment letters in response to the tentative agenda decision
11–12 June 2019	IFRS IC meeting: The committee finalises the publication of its agenda decision “holdings of cryptocurrencies”

Date	Event
2015	Some national standard setters respond to the IASB agenda consultation raising the issue of accounting for cryptocurrency holdings
19 April 2016	IASB meeting: The IASB asks the issue to be brought back for further consideration
18 May 2016	IASB meeting: The staff proposes the IASB to ask further information to national standard setters raising the issue to decide whether carrying out research on the topic
8–9 Dec 2016	Meeting of the ASAF: AASB introduces a paper on cryptocurrency asking members for their views on whether and how the board should address digital currency issues. It recommends only monitoring the issue
23–24 Jan 2018	IASB Meeting: The board discusses whether adding a project on commodity loans and related transactions, including digital currencies
March 2018	ASBJ issued a standard on digital currencies
16–17 April 2018	Meeting of the ASAF
16 May 2018	Meeting of the IASB EEG
17 July 2018	IASB meeting: The board decided to ask the committee to provide further information about how an entity might apply existing IFRS standards in determining its accounting for holdings of cryptocurrencies and initial coin offerings
11–12 sept 2018	IFRS IC meeting: The IFRS IC discusses how an entity might apply existing IFRS standards to account for holdings of cryptocurrencies and initial coin offeringsIt also suggests the board that standard-setting is necessary for holdings of cryptocurrencies
14–15 Nov 2018	IASB meeting: The board decided not to add to its work plan a project. It decided to ask the committee to consider publishing an agenda decision (eight-seven in favour of the decision)
5–6 Mar 2019	IFRS IC meeting
15 Mar 2019	IFRS IC publishes a tentative agenda decision “holdings of cryptocurrencies”
15 May 2019	Deadline for submitting comment letters in response to the tentative agenda decision
11–12 June 2019	IFRS IC meeting: The committee finalises the publication of its agenda decision “holdings of cryptocurrencies”