2024 Student Research Conference:
37th Annual Student Research Conference

Cryptic Accounting for Crypto-Assets: A Research Proposal

Chandler E. Holt
Dr. Michael V. Barnes, Faculty Mentor

This study is a teaching case that examines accounting classifications of digital currencies and assets (crypto-assets).  The growth of crypto-assets over the past decade has created issues in accounting categorization, as these items do not fall neatly within current accounting parameters.  Moreover, similar crypto-assets can be treated differently for accounting purposes depending on their acquisition method, intended uses, and other various factors.  The goal of this case is to help students identify the current challenges in this area and allow them to explore possible solutions to this problem.  In doing so, students should develop a stronger understanding of the inherent complexities of crypto-assets and a deeper appreciation for the subjective aspects of accounting.


Keywords: Accounting, Cryptocurrency, Crypto-assets, Reporting

Business Administration

Presentation Type: Oral Presentation

Session: 407-3
Location: MG 1098
Time: 2:30

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