Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)

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Accounting Treatment of Cryptocurrencies under Blockchain

Authors
Shan Xue1, *
1School of Economics and Management, Beijing Jiaotong University, Beijing, China
*Corresponding author. Email: 22725071@bjtu.edu.cn
Corresponding Author
Shan Xue
Available Online 3 November 2025.
DOI
10.2991/978-94-6463-874-5_11How to use a DOI?
Keywords
Blockchain; Cryptocurrency; Accounting Treatment; Information disclosure
Abstract

Blockchain technology, a revolutionary innovation built on the principles of distributed ledgers and consensus algorithms, has been the driving force behind the meteoric rise of cryptocurrencies. What was once considered a niche concept has now become an integral part of the global economic fabric, captivating the attention of investors, institutions, and policymakers alike. However, their unique nature challenges traditional accounting frameworks. This paper reviews the domestic and international research on the accounting treatment of cryptocurrencies. Globally, the accounting recognition of cryptocurrencies varies. They are often classified as financial assets or intangible assets depending on their usage. Measurement models, such as the historical cost method, fair value method, and intangible asset revaluation model, all have their own advantages and disadvantages. Currently, the information disclosure regarding cryptocurrencies is fragmented, lacking a unified standard. To tackle these issues, future research should focus on leveraging the distributed ledger technology of blockchain to enhance accounting transparency and establish consistent information disclosure norms. This will improve the quality of financial reports, support informed decision-making, and promote the standardization of cryptocurrency accounting.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
3 November 2025
ISBN
978-94-6463-874-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-874-5_11How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Shan Xue
PY  - 2025
DA  - 2025/11/03
TI  - Accounting Treatment of Cryptocurrencies under Blockchain
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 72
EP  - 80
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_11
DO  - 10.2991/978-94-6463-874-5_11
ID  - Xue2025
ER  -