Accounting & Reporting for Crypto AssetsCode: 27-AREPORTING

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Course Details

Pages: 23
Course Overview
This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets. This includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Recognize the criteria for determining what constitutes a crypto asset based on U.S. GAAP
  •  Identify the recognition requirements for crypto assets
  •  Recognize the way in which crypto assets are presented on an entity’s financial statements
  •  Identify disclosure requirements with respect to crypto assets
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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