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1 Stablecoins Should reserve-backed stablecoins be treated as cash or cash equivalents? Required Stablecoins are designed to maintain a stable value, such as $1, and may be backed by cash, government securities or other reserves.
2 Accounting standards If current accounting standards are not suitable for digital assets, what should be done? Required For example, some digital assets may not fit well within existing standards such as IAS 38. Should accounting rules be changed, or should a completely new standard be introduced?
3 Measurement of investment assets Should digital assets held for investment be measured at fair value (market value) rather than cost? Required Fair value reflects the current market price of the asset, while the cost model generally starts with the amount originally paid and may not reflect subsequent market movements.
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