Skip to main content

Accounting for crypto staking activities

Hot Topic | April 2026

Exploring accounting considerations and challenges around staking crypto intangible assets on proof-of-stake blockchains

Download PDF

In this Hot Topic, we describe crypto intangible asset staking, summarize common fact patterns and outline key decision points for entities associated with accounting for staked tokens and staking activities.

Applicability

  • All entities that stake crypto intangible assets on proof-of-stake blockchains, including both validators and delegators.

Relevant dates

  • Effective immediately

Topics addressed:

  • Key staking concepts
  • Whether to derecognize staked crypto intangible assets (staked tokens)
  • Determining the principal to validation activities
  • Staking rewards income statement classification
  • Applying ASC 606 – staking entity continues to recognize its staked tokens
  • Applying ASC 606 and 610-20 – delegator derecognizes its staked tokens in liquid staking

    Download the document

    Accounting for crypto staking activities

    Download pdf

    Explore more

    Resource
    Webcast Replay Webcast Upcoming Listen Now From The Web

    Handbook: Crypto assets

    Our new in-depth guide to accounting for crypto assets – with Q&As, interpretative guidance and examples.

    Read more
    Resource
    Webcast Replay Webcast Upcoming Listen Now From The Web

    Investment company accounting for crypto intangible assets

    Accounting, presentation and disclosure requirements for crypto intangible assets by investment companies.

    Read more

    Cryptocurrencies and other digital assets

    Our reporting, guidance and publications relevant to crypto and other digital assets

    Read more

    Meet our team

    Image of Scott Muir
    Scott Muir
    Partner, Dept. of Professional Practice, KPMG US
    Read bio
    Image of Scott Muir
    Scott Muir
    Partner, Dept. of Professional Practice, KPMG US
    Read bio

    Accounting Research Online

    Access our accounting research website for additional resources for your financial reporting needs.

    Access ARO

    KPMG. Make the Difference.


    Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

    The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

    The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

    © 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

    For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

    Thank you!

    Thank you for contacting KPMG. We will respond to you as soon as possible.

    Contact KPMG

    Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
    All fields with an asterisk (*) are required.

    By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

    An error occurred.

    Job seekers

    Visit our careers section or search our jobs database.

    Search now!

    Submit RFP

    Use the RFP submission form to detail the services KPMG can help assist you with.

    Submit

    Office locations

    View locations

    International hotline

    You can confidentially report concerns to the KPMG International hotline

    Learn more

    Press contacts

    Do you need to speak with our Press Office? Here's how to get in touch.

    Contact

    Headline