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Accounting for crypto staking rewards

Hot Topic | August 2022

Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains

In this Hot Topic, we describe crypto staking, explain key staking concepts and outline key decision points for validators and delegators associated with accounting for staked tokens and staking rewards.


All entities that stake crypto intangible assets on proof-of-stake blockchains

Relevant dates

  • Effective immediately

Topics addressed:

  • Key crypto staking concepts
  • Accounting for staked crypto assets (tokens)
  • Identifying the principal to validation activities
  • Accounting for transaction fees earned by a validator
  • Staking rewards revenue recognition by validators and delegators

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Accounting for staking rewards

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