過去，對於加密貨幣應如何認列、衡量及揭露，主要是將既有的會計準則適用於加密貨幣，並沒有一個特定的準則，導致公司財務報表中所呈現的資訊可能無法反映經濟實質。隨著加密貨幣的發展，美國財務會計準則委員會（FASB）於 2022 年底開始為加密貨幣會計及揭露擬定新準則，並於2023 年 3 月發布擬議的會計準則更新：無形資產－商譽和其他－加密貨幣（Subtopic 350-60）：加密貨幣的會計及揭露。 本研究為探討加密貨幣新準則所規範的內容，與現況下加密貨幣市場中的公司認為重要且攸關的政策是否一致，以財報附註中提及加密貨幣關鍵字之美國公開發行公司為研究對象，分析公司對加密貨幣相關資訊之揭露現況。本研究更進一步透過會計師、董事、分析師及機構投資人的觀點，探討在具相關背景專家的專業判斷下所認為應向大眾揭露的加密貨幣相關資訊，與新準則及主管機關的要求是否一致。研究結果發現，持有加密貨幣的公司於多項加密貨幣相關資訊的揭露均顯著於未持有加密貨幣的公司，而採用不同的會計政策對公司揭露加密貨幣相關資訊的多寡則不具顯著影響。此外，本研究亦發現部分公司董事及會計師所重視的加密貨幣揭露項目並未列於新規範中，建議公司仍考慮揭露此類資訊。;In the past, the recognition, measurement and disclosure of cryptocurrencies lacked a specific standard, leading to the use of existing accounting standards that may not reflect the economic reality. With the development of cryptocurrencies, the Financial Accounting Standards Board (FASB) began developing new standards for cryptocurrency accounting and disclosure in late 2022 and issued the proposed Accounting Standards Update, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets in March 2023. This study investigates the disclosures in current practice and examine their consistency with the new cryptocurrency standards by using U.S. public companies that mention the cryptocurrency keywords in their financial statements as the sample. Furthermore, this study explores the perspectives of accountants, directors, analysts, and institutional investors with relevant expertise to determine whether the cryptocurrency information disclosures align with the new requirements. The findings indicate that companies holding cryptocurrencies disclose significantly more cryptocurrency-related information than those not holding cryptocurrencies. However, the adoption of different accounting policies does not have a significant impact on the extent to which companies disclosed cryptocurrency-related information. In addition, some items more likely to be disclosed when companies’s directors have cryptocurrency background or auditors list the crypocurrency issue as a critical audit matter, but they are not not required in the new standards. The results suggest that companies should still consider disclosing such information.
