Virtual
Accounting for Crypto Assets 26-27
Date: Aug. 21, 2026
Time: 11 a.m. – 12 p.m. PT
Overview
This course provides a comprehensive overview of the latest U.S. Generally Accepted Accounting Principles (GAAP) guidelines for accounting and financial reporting of crypto assets. Participants will learn the essential concepts for identifying, measuring, presenting, and disclosing crypto assets in financial statements, with a specific focus on the new guidance from the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2023-08.
Product Code
1000004724-137838
Credit Type
CPE: 1CPE-AA: 1CPE-Technical: 1Intended Audience
CPAs and other finance professionals responsible for preparing, reviewing, or auditing financial statements for entities that hold or transact in crypto assets.
NASBA Field of Study
Accounting
Level of Difficulty
Intermediate
Prerequisites
None.
Advance Preparation
A general understanding of U.S. GAAP financial statements is recommended.
Learning Objectives
Major Subjects
- Scope and criteria for crypto assets under ASC 350-60
- Initial recognition and subsequent fair value measurement under ASC 820
- Presentation on the balance sheet and income statement; required annual and interim disclosures
Other Dates
Faculty
Additional Details
This is a prerecorded broadcast. The Instructor will be available via the live chat feature.