Handbook: Crypto assets
Our new in-depth guide to accounting for crypto assets – with Q&As, interpretative guidance and examples.
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Investment company accounting for crypto intangible assets
Accounting, presentation and disclosure requirements for crypto intangible assets by investment companies.
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Crypto and other digital assets: Hot Topics
Read about the latest hot button issues related to crypto and other digital assets.
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Nonauthoritative guidance on auditing and accounting for crypto and other digital assets developed by the AICPA’s Digital Assets Working Group, of which KPMG is a member.
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Why bitcoin’s decentralized properties require reliable custodians and diligent investors.
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Understanding cryptocurrencies and other digital assets and the accounting issues they raise.
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For a nation’s economy to function effectively, its citizens must have confidence in its money and payment services. The Federal Reserve, as the nation’s central bank, works to maintain the public’s confidence by fostering monetary stability, financial stability, and a safe and efficient payment system.
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FASB aims to expand the scope of ASC 350-60 and provide guidance on transferors’ accounting for crypto asset transfers.
The proposal would clarify some digital assets may as cash equivalents and require new cash equivalent disclosures.
Stablecoins and other forms of tokenized money are reshaping banking. Understand the strategic implications.
Accounting, presentation and disclosure requirements for crypto intangible assets by investment companies
Exploring accounting considerations and challenges around staking crypto intangible assets on proof-of-stake blockchains
Explore complex crypto accounting challenges – including staking, derecognition, and transactions in the world of DeFi.
Insights for banks and savings institutions from regulators, standard setters and industry experts.
Latest edition: Our in-depth guide to ASC 860 – with Q&As, interpretive guidance and examples.
The SEC clarified disclosure requirements for crypto securities offerings and registrations to ensure compliance.
The SEC has rescinded SAB 121, significantly impacting companies that safeguard digital assets.
Tax rules relating to crypto-assets are changing. What are tax authorities enforcing?
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains
Executive summary of the accounting for acquired crypto assets by investment companies subject to ASC 946.
While the proposed rule makes no mention of blockchain or digital assets, observers see a path for the SEC to extend its reach.
Managing potential risks of NFTs while ensuring stakeholder trust
Actions amidst evolving regulation
A look at recommendations to inform future policies, including consumer/investor protections, financial crimes, and national security
Detailed reports on the financial stability risks of digital assets
SEC staff issues sample letter questioning disclosures of crypto asset market developments.
Expands authority to all assets, including crypto
SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
Discover the ESG impact of bitcoin and the misconceptions it may pose in the market
ASU 2023-08 introduces fair value measurement, separate presentation and new disclosures for in-scope crypto assets.
SAB 121 has been rescinded, effective for annual periods beginning 12/15/25 with early adoption permitted.
Insights for banks and savings institutions from bankers, regulators, standard setters and industry experts.
We’re headed to the arcade to explain how cryptocurrencies and the blockchain work!
The use of blockchain may allow service organizations to provide new services (e.g., developing new systems to support supply chain efficiency) and to reduce the costs of providing existing services (e.g., reducing the risk of unauthorized changes to business records). But blockchain use also brings increased risks for service organizations and user entities.
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The world of blockchain and digital assets comes with its own vocabulary. You may wonder what the difference is between blockchain and distributed ledger technology, or the difference between a digital asset and a crypto asset. By using this resource, you can start to unravel the world of blockchain and digital assets by gaining an understanding of the terms that are used.
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Digital assets and the associated underlying blockchain technology have been expanding rapidly ever since the very first blockchain transaction occurred. Driving this expansion is not only the increase in digital asset popularity but the various forms of digital assets hitting the marketplace enabling entities to enter this space. The digital asset space is an evolving business environment, presenting practitioners with unique risks and complex challenges. This practice aid contains nonauthoritative guidance on how to account for and audit digital assets.
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To address the need for transparency and trust in the stablecoin ecosystem, the AICPA has developed a framework to enable transparent reporting – the 2025 Criteria for the Presentation and Disclosure of Redeemable Tokens Outstanding and the Availability of Assets for Redemption: Specific to asset-backed fiat-pegged tokens. These criteria provide a common framework for stablecoin issuers to present and disclose information on the outstanding stablecoins and the availability of the assets that back those stablecoins. Stablecoin issuers can leverage these criteria when developing their terms.
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