
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.
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