Complimentary for Members

On-Demand Self-Study


Deep Dive into the Accounting for Digital Assets On-Demand - 06/01/2025

On-Demand Self-Study

Learning Objectives

  • Upon completion of this course, you'll be able to:
  • Examine the complex accounting issues related to digital asset activities such as mining, lending, and custodying, including their unique financial reporting implications.
  • Evaluate the current standard-setting initiatives from the FASB and SEC that impact digital asset accounting and disclosure requirements.
  • Identify the key questions and challenges CPAs face when accounting for mining operations, custodial arrangements, and crypto lending in today's evolving regulatory environment.

Major Topics

  • Learn more about the more complex aspects of accounting for digital assets, mining, lending, custodying, etc.
  • Standard-setting activities of the FASB and the SEC as it relates to digital assets.
  • Key accounting questions that arise in accounting for mining activities, custodial arrangements, and crypto lending.

CPE Credits Available

0
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

Parties in learning more about recent developments in the accounting for digital assets, including custodial agreements, mining, crypto lending arrangements, etc.

Provider

Foundation for Accounting Education

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