You are asked by your Chief Financial Officer to help develop the financial statements for a recently created cryptocurrency corporation on January 1, 2023. Prepare a 1-2-page document indicating how to prepare the financial statements for 2023 and 2024 dealing with their crypto inventory and crypto investments. Show your accounting authorities. Specifically, how will the mining bitcoins be shown as well as investment bitcoins held by the company (like Tesla has)? What is the IFRS position? How will the IRS treat these cryptocurrencies for tax purposes