crypto currency digiwire D19 Q3

Sir in in dec 19 crypto currency related part In last para Examiners ans state that The best way to account for a cryptocurrency would be fair value as that is the value at which the entity will realise their investment or transact in exchange for goods and services. Accounting for cryptocurrency at fair value with movements reflected in profit or loss would provide the most useful information to investors but existing accounting requirements do not appear to permit this. On the other hand, In last para Kaplan Kit ans state that When offered a choice of measurement base, the Conceptual Framework states that consideration should be given to the characteristics of the asset and the way in which it contributes to future cash flows. Cryptocurrency has a volatile market value and is often traded in the short-term. As such a current value measurement (such as fair value) is likely to provide more relevant information that historical cost. The Conceptual Framework states that profit or loss is the primary source of information about economic performance during the reporting period and that income and expenses would normally be presented in this statement. Income or expenses might be presented in other comprehensive income if they result from a current value remeasurement and if presentation in other comprehensive income increases the relevance of profit or loss. However, if cryptocurrency is held as an investment, then economic returns earned in the period are likely to be of interest to investors when assessing overall economic performance. Therefore, gains and losses on remeasurement of cryptocurrency to fair value should probably be recorded in profit or loss. This treatment would be consistent with financial assets held in the short-term, measured in accordance with IFRS 9 Financial Instruments. My Qs is that in last para examiner has written different ans and Kit has written different ans, So are the both correct and acceptable?