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 staking activites
This Hot Topic explores the accounting for staking activities by validators and delegators.
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.
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