要約ではなく、法令そのものを。

• LegislationEuropean Union

  Regulation (EU) 2023/1114 — Markets in Crypto-Assets (MiCA)

  The authorisation regime and its passporting effect. The instrument itself, not a summary of it.

• LegislationEuropean Union

  Directive (EU) 2023/2226 — DAC8

  Reporting obligations for crypto-asset service providers, including self-certification timing.

• LegislationEuropean Union

  Regulation (EU) 2022/2554 — DORA

  Operational resilience obligations that apply alongside MiCA.

• RegulatorEuropean Securities and Markets Authority

  ESMA — crypto-assets

  Technical standards, Q&As and the authorised CASP register.

• StandardOECD

  OECD — Crypto-Asset Reporting Framework

  The framework itself and the list of committed jurisdictions with their exchange dates.

• StandardFinancial Action Task Force

  FATF — virtual assets

  Recommendation 15 and Travel Rule implementation status by country.

• StandardIFRS Foundation

  IFRIC — Holdings of Cryptocurrencies (June 2019 agenda decision)

  The IAS 38 and IAS 2 analysis. Narrow in scope: it does not cover stablecoins, NFTs, staking or tokenised assets.

• RegulatorSecurities and Futures Commission

  SFC — virtual assets

  VATP licensing and the stablecoin framework.

• RegulatorCentral Bank of Ireland

  Central Bank of Ireland — virtual asset service providers

  Irish authorisation route and supervisory expectations.

• RegulatorJFSA

  Financial Services Agency of Japan

  The PSA to FIEA transition. Effective dates are reported inconsistently in English commentary.

• RegulatorMonetary Authority of Singapore

  MAS — digital token services

  Payment Services Act and the digital token service provider regime.

• RegulatorVirtual Assets Regulatory Authority

  VARA rulebooks

  Activity-specific rulebooks. Capital figures circulate inconsistently in secondary sources — read them here.

• RegulatorAbu Dhabi Global Market

  ADGM FSRA — virtual assets

  ADGM legal framework and rulebooks. The ADGM route is distinct from VARA and from the federal regime.

• RegulatorFinancial Conduct Authority

  FCA — cryptoassets

  Authorisation and registration requirements. The gateway dates must be read here, not from commentary.

• GuidanceHM Revenue & Customs

  HMRC — Cryptoasset Reporting Framework

  Who is a reporting provider, what must be collected, and the filing deadline.

• GazetteThe National Archives

  legislation.gov.uk — new legislation feed

  Statutory instruments as enacted. More authoritative and more complete than any press feed.

• GazetteUS Government

  Federal Register — digital asset rulemaking

  Proposed and final rules across SEC, OCC, FDIC, FinCEN and Treasury in one queryable source.

• RegulatorSecurities and Exchange Commission

  SEC — crypto assets

  Enforcement posture and statements. Market-structure questions remain unresolved.

• RegulatorFinancial Crimes Enforcement Network

  FinCEN

  AML programme and reporting obligations for money services businesses.

• StandardFinancial Accounting Standards Board

  FASB ASU 2023-08 — Accounting for and Disclosure of Crypto Assets

  Fair-value measurement, the six scope criteria, and the disclosures including the annual rollforward.

If you are checking something we have published, start here rather than with our summary of it. Where our reading differs from yours we would like to know — corrections are logged publicly with the date. See how we produce this.