Topic

Examples

Involvement with cryptographic assets and related transactions, including purpose for transactions

1-Description of the cryptographic assets held, including their characteristics

2-Business model for holding cryptographic assets

3-Details of ICO transactions undertaken (cash and non-cash transactions)

4-Success of project, especially with regard to the promises included in ICO whitepaper

Accounting policies, and judgements made

1-Accounting standard applied to cryptographic assets held

2-Measurement basis

3-On/off balance sheet treatment of cryptographic assets held for third

parties, including rationale

4-Recognition of ICO proceeds (especially nature of credit in an ICO

issuance)

5-Possible future regulatory developments, including changes in accounting

standards and/or interpretations

Sources of estimation uncertainty

1-Non-level 1 fair values

2-Pattern of recognition of deferred revenue

Events after the reporting period

1-Major change in the value of cryptographic assets held

2-Achieving/not achieving an ICO or other significant milestone (such as key performance obligations)

Fair value of cryptographic assets

1-Fair value of cryptographic assets held

2-Level of the fair value hierarchy within which the fair value measurements are categorised

3-Description of the valuation techniques and inputs used to determine fair value

4-Inputs used to determine fair value measurement, especially considerations around determination of the principal or most advantageous market and reliability and sources of data used

5-A discussion of the sensitivity to unobservable inputs

Risks and how they are managed

1-Nature and extent of risks arising from the holding of cryptographic assets

2-Risk management process, strategies and actions