Digital Asset Valuation
Wulf A. Kaal, Samuel Evans, Hayley Howe · 2022
Existing valuation metrics for legacy assets only limitedly apply in the context of digital assets. The valuation infrastructure in the current legal, accounting, technology, and back-office framework in combination with the immaturity of the digital asset market create an environment of digital asset valuation uncertainty. This article evaluates the existing asset valuation methods and their limited application to digital assets before contrasting new and evolving digital asset valuation trends. Key Words: Digital Assets, Valuation, Blockchain, Distributed Ledger Technology, Emerging Technology JEL Categories: K20, K23, K32, L43, L5, O31, O3 * (c) 2022 Professor of Law, University of St. Thomas School of Law (Minneapolis, USA). * (c) 2019 Experienced Associate, PricewaterhouseCoopers. * (c) 2021 Compliance Director, Emerging Technology Association. 1 Electronic copy available at: https://ssrn.com/abstract=4033886 DIGITAL ASSET VALUATION
Cite: Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886. https://doi.org/10.2139/ssrn.4033886
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