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Regarding accounting for holdings of cryptocurrencies, following the ASBJ’s PITF 38 in March 2018, the IFRS Interpretations Committee finalized Agenda Paper 12: Holdings of Cryptocurrencies in June 2019. However, despite PITF 38 regarding cryptocurrencies as a new type of asset in developing a new standard, Agenda Paper No. 12 uses existing IFRS, which describes that the holdings of cryptocurrencies for sale in the ordinary course of business will meet the definition of inventories under IAS 2 and as such be measured at fair value. However, if IAS 2 is not applicable, IAS 38 will apply, and cryptocurrencies will then meet the definition of an intangible asset. As a rule, financial statements should reflect the economic circumstances resulting from the psychology of cryptocurrency users. To clarify what is in users’ minds, from May to June 2019, concerning the holding of cryptocurrencies, a questionnaire was administered in Japan. The results show whether, under the new accounting rules, users know their minds or respond to their information needs.

The Social Psychology of Cryptocurrency: Do Accounting Standard-Setters Understand the Users?