This (they don't have to report cryptocurrencies) is a key thing every time I think about the merchants.
If a merchant wants to accept crypto, it's an interesting question, where they should keep them in their books. If they accept fiat, they put the amount into 'Cash in hand, checks', if they receive the amount with regular bank transfer, they put it into 'Cash at bank'.
If they receive crypto, they cannot put it into the 'Liquid assets' class, because it's not allowed. If they want to do this part officially, they have to put it into the 'Other receivables' because there's no other category the crytos fits into. Most of the book-keepers are not familiar with  cryptos, so it's hard to do things officially yet...