Accounting for Cryptocurrency Transactions and Valuations in the Financial Market
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Financial Technology and Innovation".
Deadline for manuscript submissions: 30 June 2025 | Viewed by 815
Special Issue Editors
Interests: financial reporting; financial market; cryptocurrency
Special Issues, Collections and Topics in MDPI journals
Interests: corporate finance; capital and financial Markets; financial technology
Interests: AI-solutions; FinTech; banking digitalization; digital financial and accounting literary; financial inclusions; entrepreneurship; DeFi regulations environment
Special Issue Information
Dear Colleagues,
The growing integration of cryptocurrencies into corporate portfolios demands transparent and consistent disclosure practices in financial statements. This Special Issue explores the ways in which companies report cryptocurrency holdings and transactions, highlighting the necessity of clear, detailed disclosures to comply with regulatory standards and build stakeholder trust. Companies must accurately categorize cryptocurrencies, typically as intangible assets or inventory, and disclose their valuation methods, whether at cost or fair value. The financial statement notes should explain these valuations, including any impairment losses or gains due to market fluctuations. Furthermore, companies should detail the nature and extent of their cryptocurrency holdings, transaction volumes and associated risks, such as market volatility and regulatory uncertainties. Transparency requirements also encompass explaining the impact of cryptocurrency activities on the company’s financial position and performance, providing comprehensive insight for investors and regulators. This Special Issue underscores the need for standardized reporting frameworks to address the unique characteristics of cryptocurrencies, enhancing comparability and reliability in financial disclosures. By adhering to strict transparency requirements and providing thorough explanatory notes, companies can effectively communicate their cryptocurrency-related activities, improving financial statement clarity and supporting informed decision-making in an evolving digital asset landscape.
Prof. Dr. Javad Izadi
Dr. Apostolos Dasilas
Dr. Malgorzata Sulimierska
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- crypto asset reporting
- financial reporting for cryptocurrencies
- cryptocurrency accounting
- market volatility and cryptocurrencies
- digital asset valuation
- cryptocurrency transactions
- financial market valuation
- cryptocurrency regulations
- crypto valuation models
- fair value measurement
- digital currency
- accounting standards for cryptocurrencies
- crypto asset disclosure
- cryptocurrency financial statements
- taxation of cryptocurrencies
- crypto asset classification
- cryptocurrency auditing
Benefits of Publishing in a Special Issue
- Ease of navigation: Grouping papers by topic helps scholars navigate broad scope journals more efficiently.
- Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
- Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
- External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
- e-Book format: Special Issues with more than 10 articles can be published as dedicated e-books, ensuring wide and rapid dissemination.
Further information on MDPI's Special Issue polices can be found here.
