It is usually a very bad idea for a non-US resident to use an US LLC to
buy crypto:
Virtual Currencies | Internal Revenue Service
"Virtual currency transactions are taxable by law just like transactions in any other property. Taxpayers transacting in virtual currency may have to report those transactions on their tax returns."
It appears that
cryptocurrency meets the definition of an intangible asset in IAS 38 as it is capable of being separated from the holder and sold or transferred individually and, in accordance with IAS 21, it does not give the holder a right to receive a fixed or determinable number of units of currency.
In certain circumstances, and depending on an entity’s business model, it might be appropriate to account for cryptocurrencies in accordance with IAS 2,
Inventories, because IAS 2 applies to inventories of
intangible assets.
