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Digital assets and reporting: is there anything new under the sun?

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26 p.
The disruptive effects of the digitalisation of assets call for legislative and regulatory adaptation and for a review of the reporting framework applicable to this general category of assets. But the dissemination of relevant information for decision-making in relation to digital assets, such as crypto-assets, faces challenges. The peculiar nature of these instruments has not only delayed a complete and consistent regulatory classification for them, but also a consensus on reporting needs and appropriate reporting types. This paper examines both the challenges posed by this issue based on the joint review of crypto-asset technology and use cases, and the existing general reporting standards. The paper also describes the status of some initiatives that aim to adapt existing reporting frameworks to crypto-assets and also addresses the dilemma between information quality and precision that arises for many crypto-assets as a result of their volatility.
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Financial Stability Review / Banco de España, 44 (Spring 2023), p. 67-92
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