Accounting for cryptocurrency and other digital assets

  • Author: Kim Bromfield
  • Level: Advanced
  • Study time: 1 hours
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Course overview

Most of us are aware of the increased presence of terms like cryptocurrency (such as Bitcoin), Non-fungible Tokens (NFTs), digital assets, blockchain, and many more in our day-to-day worlds.


Have you pondered the accounting treatment (recognition, measurement, presentation and disclosure) of digital assets, such as the above, in terms of International Financial Reporting Standards (IFRS)?


There is no reporting standard that deals exclusively with digital assets (yet). Most accountants immediately think that a digital asset is automatically a financial instrument (financial asset) in terms of IFRS 9 Financial Instruments.


But - it is this the case?



What's included?

  • 1 Webinar
  • 1 Certificate of participation / completion
  • 5 assessment questions (for purposes of verifiable CPD)

Digital acumen

Get a high-level overview of the accounting treatment of crypto currency and other digital assets

Link with SAICA Competency Framework

Future and enabling competencies: Digital acumen (Digital impact)
Technical competencies: Reporting fundamentals