What is the accounting treatment of cryptocurrencies?
Cryptocurrencies are accounted for in the same way as currencies and foreign exchange, as a medium of exchange2. If used as an investment vehicle or as reserves, the possibility to include the cryptocurrency in one of the cases of assets such as financial assets, inventories or intangible assets may be considered, depending on the nature, purpose and circumstances of the holding and of the use of cryptocurrency ΣΛΟΤ 104/ΕΞ27.02.2018)