Cryptocurrency is kept in a wallet with a unique address. It is available to track in the public avail explorer. All the transactions in the wallets can be tracked either through hash code or address.
if the address did not show the name of the owner, you are not able to know the identity of the address owner. The only thing can be ascertained is the transaction indeed occurred and the cryptocurrency exist.
To ascertain the rights of the cryptocurrency is a challenge to Auditors.
When there was a judgement made in prior year without concrete evidence of support. The audit should have qualified it. When in subsequent year, the judgement is changes with the intention to correct
Under US GAAP, the carrying amount of the assets is compared to the undiscounted future cash flow of the assets generated. If the amount of undiscounted cash flow is highr than carrying amount, no im
When apply discount on lack of marketability (DLOM) and lack of control (DLOC) on enterprise value (EV), it is a multiple of EV x (1-DLOM) x (1-DLOC). But apply the discount on Equity value would lowe