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.
Course Publication Date:
April 23, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$10.00!
| Author: | Kelen Camehl |
| Course No: | ACT-CRYPTO-26004 |
| Recommended CPE: | 1.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- 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.