Autor
Fecha de publicación
30-may-2023
Descripción física
26 p.
Resumen
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.
Notas
Artículo de revista
Publicado en
Financial Stability Review / Banco de España, 44 (Spring 2023), p. 67-92
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