Virtual assets A virtual asset is that digitally represents value and that can be traded, or transferred, between market participants...

A form of asset (digital asset) that digitally represents value and that can be traded, or transferred, between market participants...

A cryptocurrency that is often inspired by internet memes or trends (or certain humorous characteristics), and is sometimes identified with...

Amounts of money that have been earned or spent (expensed), but not yet actually received or paid (i.e., no cash...

Accruals as an earnings management instrument are defined as the difference between the reported income and the cash flow generated...

Value at risk Value at risk (VaR) is a risk measure that summarizes in a single number the overall risk...

Risk capital Risk capital represents the amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk,...

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

Risk capital Risk capital represents the amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk,...