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Bitfarms | 6-K/A: Report of foreign private issuer (related to financial reporting)

Bitfarms | 6-K/A: Report of foreign private issuer (related to financial reporting)

Bitfarms | 6-K/A:外國發行人報告(業績相關)
美股SEC公告 ·  2024/12/11 01:45

牛牛AI助理已提取核心訊息

Bitfarms Ltd. announced a restatement of its financial statements to correct the classification of proceeds from digital asset sales from operating activities to investing activities in its cash flow statements. The restatement impacts the interim consolidated financial statements for the three and nine months ended September 30, 2024 and 2023.The company determined that proceeds from digital asset sales should be classified as investing activities rather than operating activities, as digital assets are accounted for under IAS 38 Intangible Assets. Additionally, Bitfarms corrected an error in the fair value recorded for warrant exercises from its 2023 private placement, resulting in a $4.9 million increase in share capital and accumulated deficit.Management considers these restatements to constitute a material weakness in internal controls and is implementing remediation measures, including expanding its finance team with technical expertise and engaging third-party consultants. The company expects to complete its remediation plan during 2024.
Bitfarms Ltd. announced a restatement of its financial statements to correct the classification of proceeds from digital asset sales from operating activities to investing activities in its cash flow statements. The restatement impacts the interim consolidated financial statements for the three and nine months ended September 30, 2024 and 2023.The company determined that proceeds from digital asset sales should be classified as investing activities rather than operating activities, as digital assets are accounted for under IAS 38 Intangible Assets. Additionally, Bitfarms corrected an error in the fair value recorded for warrant exercises from its 2023 private placement, resulting in a $4.9 million increase in share capital and accumulated deficit.Management considers these restatements to constitute a material weakness in internal controls and is implementing remediation measures, including expanding its finance team with technical expertise and engaging third-party consultants. The company expects to complete its remediation plan during 2024.
Bitfarms有限公司宣佈對其基本報表進行重述,以更正數字資產銷售收入的分類,將其從經營活動調整爲投資活動,反映在現金流量表中。重述影響截至2024年和2023年9月30日的三個月和九個月的中期合併基本報表。公司認爲數字資產銷售收入應被歸類爲投資活動,而非經營活動,因爲數字資產根據國際會計準則第38號無形資產進行會計處理。此外,Bitfarms還更正了2023年定向增發中認股權證行使的公允價值記錄錯誤,導致股本和累計虧損增加了490萬。管理層認爲這些重述構成內部控制的重大缺陷,並正在實施整改措施,包括擴展其財務團隊以提高技術專業能力,並聘請第三方顧問。公司預計將在2024年完成其整改計劃。
Bitfarms有限公司宣佈對其基本報表進行重述,以更正數字資產銷售收入的分類,將其從經營活動調整爲投資活動,反映在現金流量表中。重述影響截至2024年和2023年9月30日的三個月和九個月的中期合併基本報表。公司認爲數字資產銷售收入應被歸類爲投資活動,而非經營活動,因爲數字資產根據國際會計準則第38號無形資產進行會計處理。此外,Bitfarms還更正了2023年定向增發中認股權證行使的公允價值記錄錯誤,導致股本和累計虧損增加了490萬。管理層認爲這些重述構成內部控制的重大缺陷,並正在實施整改措施,包括擴展其財務團隊以提高技術專業能力,並聘請第三方顧問。公司預計將在2024年完成其整改計劃。

譯文內容由第三人軟體翻譯。


牛牛AI助手部分由第三方人工智慧模型基於資訊內容自動產生。


以上內容僅用作資訊或教育之目的,不構成與富途相關的任何投資建議。富途竭力但無法保證上述全部內容的真實性、準確性和原創性。