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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
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