My hunch is that it may be due to a lack of clear accounting standards regarding crypto. My hunch is that from an accounting point of view AB1 have to make their own judgments on the way to account for transactions without any clear guidelines. ASX may disagree with the way AB1 have done it.
A crude example would be imagining if there was no such thing as Capital gains tax, and someone sold and asset. There are guidelines around what should be classed as revenue. Accountant decides it does not meet those guidelines, asx decide it does.
Not sure if that makes sense (or is even the case) but that is how I see the situation - it's hard to account for something without clear standards around it.
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My hunch is that it may be due to a lack of clear accounting...
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