Accounting for Digital Currency: Preliminary Evidence From Malaysia
Table 2:
| Scale Items | Mean | SD |
| Volatility in the price of digital currency on hand must be communicated to users | 4.43 | 1.018 |
| Emphasis should be placed on capturing the economic substance of the digital currency | 4.38 | 0.981 |
| The emphasis should be on accounting for realized or unrealised changes in the market value of the digital currency | 4.32 | 0.988 |