There is no single IFRS standard for crypto-assets, so treatment follows from what the asset is and why it is held. That drives classification, the measurement basis, and the accounting policies an entity has to develop and apply consistently.
Revenue is the other pressure point. For a Crypto-Asset Service Provider, deciding when and how revenue should be recognised under the IFRS 15 five-step model is considerably more complex than in a traditional business, particularly where fees are taken in crypto or performance obligations span multiple services.
Newer activity adds a further layer. Many businesses now run staking, validator nodes and DeFi positions alongside exchange and custody services, and each raises its own recognition, measurement and disclosure questions.