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Briefly discuss how the definition of financial asset in paragraph 11 in IAS 32 might be expanded to include cryptocurrencies? Can you identify features of

Briefly discuss how the definition of financial asset in paragraph 11 in IAS 32 might be expanded to include cryptocurrencies? Can you identify features of cryptocurrencies that would help distinguish these from assets, such as intangible assets, that would be important to exclude from the definition of financial asset?

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