If a cryptocurrency is an intangible asset, the basic assessment is that it must meet the requirements of an intangible asset defined in IAS 38. An asset is intangible if it can be separated, sold, or transferred from the holder individually, and it cannot be seen as a monetary item that...
[44]. These minimum requirements are 8.6 Gigajoules per tonne (GJ/t) of steel produced in a Basic Oxygen Furnace (BOF), and 1.3 GJ/t produced in an Electric Arc Furnace (EAF). Warr et al. [19] take the same approach but also include some additional exergy for heating iron in a ...