Accounting of Cryptoassets

Dear Colleagues,

We would like to kindly invite you to submit a paper for peer review and possible publication in a Special Issue of the Journal of Risk and Financial Management (www.mdpi.com/journal/jrfm, ISSN: 1911-8074) on the subject of the “Accounting of Cryptoassets”, for which I am serving as the Guest Editor. I am confident that you could make an outstanding contribution to this Special Issue, given your expertise and significant involvement in the development of this field.

Cryptoassets are an asset class and economic sector that have rapidly grown in scope, prominence, and availability to investors, corporations, and even nation states. Despite the rapid growth, and associated volatility, of these assets, the accounting, audit, and tax issues connected to these instruments remain a challenge for practitioners across the board. With the rise of institutional buyers and investment, as well as sovereign nations investing into bitcoin specifically, the need for clearer, more transparent, and understandable accounting as well as reporting of these assets is more important than ever. To this end, this Special Issue will focus on, but not exclusively, the below topics:

1. Examining the December 2023 ASU issued by the FASB and its potential effect on the likelihood of corporations holding cryptoassets on their balance sheets.
2. Analyzing and comparing existing audit and attestation models that have been developed and deployed for the cryptoasset sector, including a discussion around the opportunities and limitations of ideas such as proof-of-reserves.
3. Tax implications of organizations seeking to either (1) buy and hold cryptoassets on balance sheets, (2) issue tokens in conjunction with business objectives, or (3) receive and make payments utilizing various cryptoassets.
4. Reviewing how the continued development of blockchain-based platforms and applications alters cybersecurity and internal control considerations for accounting and attestation professionals.
5. Presenting and postulating how the increasing rate of tokenization of existing assets and currencies might be reflected in the financial reporting and disclosure policies of organizations, both in the United States and in other markets.

Dr. Sean Stein Smith
Guest Editor

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.

• financial reporting
• cryptoassets
• blockchain
• reporting and disclosures