Lack of Guidance: As of my last knowledge update in September 2021, there were no widely accepted international accounting standards specifically tailored to cryptocurrencies.1
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References
1Hashmi SZ, Thekkechira AL, Aswathaman JK. The challenge for developing accounting standards for crypto currencies. Business, Management and Economics Engineering. 2024;22(1):609-616. Accessed July 29, 2024. https://businessmanagementeconomic.org/article/view-2024/609.html