Accounting & Reporting for Crypto Assets

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 assets 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