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由于加密货币被用作货币等价物或另类投资工具,其最适用的计量基础,可能是以公允价值计量且其变动计入损益。加密货币是发展区块链技术而延伸的产物,其作为一种无国界、去中心化、低成本的货币体系正在成为无法阻挡的趋势。尽管加密货币既不与任何实际货币挂钩,亦不由任何政府、央行、法律实体、基础资产或商品提供担保,它却可以用作支付手段,也可以通过电子形式转移、存储或交易。值得注意的是,加密货币与人民银行正在研究测试的数字货币以
As cryptocurrencies are used as monetary equivalents or alternative investment vehicles, the most suitable measurement basis for them may be measured at fair value with changes recorded as profit or loss. Cryptocurrency is a product of the development of blockchain technology and is becoming an unstoppable trend as a borderless, decentralized, low-cost monetary system. Although cryptocurrencies are neither linked to any real currency nor guaranteed by any government, central bank, legal entity, underlying asset or commodity, they can be used as a means of payment and can be transferred, stored or traded electronically. It is noteworthy that the cryptocurrency and PBC are studying the digital currency for testing