Crypto and other digital assets: Hot Topics
Explore Hot Topics: Digital Assets
Hot Topic: Digital assets - SEC staff guidance on digital asset safeguarding obligations
Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
Hot Topic: Digital assets - Lenders’ accounting for crypto intangible asset loans (January 26, 2023)
SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
Hot Topic: Accounting for crypto staking rewards
In this Hot Topic, we describe crypto staking, summarize common fact patterns and outline key decision points for validators and delegators associated with accounting for staked tokens and staking rewards.
Hot Topic: Digital assets - Evaluating custody of digital assets
In this Hot Topic, we delve into how an entity assesses the accounting owner of custodied digital assets and when custody is a performance obligation under ASC 606.
Hot Topic: Digital assets - Principal market, unit of account and income statement presentation
KPMG explores issues companies face when accounting for crypto assets.
Hot Topic: Digital assets - Constituents to FASB: Crypto asset accounting guidance urgently needed (January 2022)
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
IFRS® Institute
Subscribe to stay informed
Receive the latest financial reporting and accounting updates with our newsletters and more delivered to your inbox.
Accounting Research Online
Access our accounting research website for additional resources for your financial reporting needs.