Deloitte
Accounting Research Tool
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Chapter 1 — Overview

1.2 Why Use Crypto Assets?

1.2 Why Use Digital Assets?

Digital assets have the potential to transform the underlying infrastructure and platforms of many commercial activities, partly because of the benefits of the underlying technology. While not yet universally adopted, these assets can be used for recordkeeping, payment processing, investments for corporate treasury purposes, or even as a form of central bank currency. Currently, “cryptocurrencies” are by far the most popular form of digital assets.