In today’s rapidly evolving digital landscape, cryptocurrencies have emerged as a revolutionary asset class that is gaining increasing attention from businesses around the world. Holding cryptocurrencies on a company’s balance sheet as a treasury investment has become an intriguing possibility for small to medium enterprises. This article aims to provide a comprehensive understanding of cryptocurrencies as a treasury holding, with a focus on the benefits, rewards, risks, and implications that businesses should consider when making informed decisions. Before delving into the assessment approach for acquiring cryptocurrencies, let’s first establish a background understanding of cryptocurrencies for readers who might have limited knowledge in this area.