Handbook: Crypto assets
Handbook | April 2026
Our new in-depth guide to accounting for crypto assets – with Q&As, interpretative guidance and examples.
We explain the accounting, measurement, presentation and disclosure requirements for crypto assets (cryptocurrencies, NFTs, stablecoins, wrapped and receipt tokens, and stablecoins) – plus, mining and staking activities and other decentralized finance (DeFi) arrangements.
Applicability
- All entities.
Relevant dates
- Effective immediately
Key impacts
The accounting for crypto assets is not monolithic; both the guidance that applies and how that guidance applies can be quite different depending on the nature and characteristics of the crypto asset and transaction involving the asset. Organized in a Q&A format, with examples and observations to assist in application, this book is intended to help entities compare and contrast the accounting for the different types of crypto assets and different types of crypto asset-related transactions.
The issues and considerations we identify herein are not exhaustive, and our views and observations may not reflect the only acceptable ones in practice in this evolving area. Our perspectives may change as practice continues to develop, if the FASB expands or amends US GAAP on the accounting for crypto intangible assets, or if the SEC staff expresses new or changed views. We encourage entities to discuss their accounting for crypto assets and their specific facts and circumstances with their auditors or other accounting advisors.
Report contents
- Understanding crypto assets and the blockchain
- Determining which accounting model to apply
- Accounting for crypto intangible assets under ASC 350-60
- Accounting for crypto intangible assets under ASC 350-30
- Presentation and disclosure
- Accounting for NFTs
- Crypto mining and staking
- DeFi and other crypto asset application issues
Download the document
Crypto assets
Download pdfExplore more
Meet our team
