In what Generally Accepted Accounting Principle (GAAP) does Cryptocurrency/Bitcoin applies?

I'm not sure if cryptocurrency is even generally accepted. I wish it was, though, because I think it's a great way of payment. Also, many people trade cryptocurrency to profit, and I'm one of them. It's a great way of making money, especially in Bitcoin Evolution, so I think the sphere of cryptocurrency should be spread more widely.

At Current stage:No specific guidane in IFRS and GAAP but in general it can be categorized as an Intangible asset with unrealized gains/losses to be recognized in OCI and then reclassified at disposal to profit and loss account.

Looking forward for specific recognition, measurement and disclosures with time from IFRS Board and GAAP Committee.