News, standards updates and audit guidance for crypto-accounting teams, covering reporting, compliance and regulatory developments.
Practical accounting and audit implications of ASC 350-60's judgment-driven framework for stablecoins, wrapped tokens, and in-scope crypto assets on corporate balance sheets.
FASB IAC raises stablecoin cash-equivalent classification threshold and disclosure concerns, with direct implications for US GAAP balance sheet treatment and CFO disclosure strategy
FASB PMAC May 2026 recap: stablecoin cash-equivalent classification, wrapped-token disclosure, and four other active standard-setting streams
FASB's Q2 2026 emerging projects on crypto assets and digital assets signal imminent US GAAP changes that CFOs and accounting firms must begin preparing for now
BDO's six-factor IPO readiness framework for digital asset companies, mapped to accounting, audit, and governance obligations
How diverging IFRS and FASB crypto accounting rules force CFOs and audit teams to overhaul financial-statement processes and internal audit coverage right now
SEC Commissioner Peirce signals crypto vaults and onchain lending may be securities: accounting, audit, and compliance action points for US firms and CFOs
FASB chair confirms existing interim-reporting standards largely cover any SEC semiannual shift, while flagging a new stablecoin cash-equivalents project as the bigger standard-setting watch item for CFOs and accounting firms
AICPA attestation standards overhaul covering digital assets and sustainability signals new assurance obligations for accounting firms and CFOs
EU officials are considering MiCA 2.0 revisions targeting non-EU stablecoin issuers, driven by the US GENIUS Act, with accounting and CASP compliance implications for firms and CFOs
Accounting firms and CFOs serving multinationals need to understand the improved but still incomplete interoperability between ISSB Standards and ESRS, and what a credible single-report approach actually requires in practice.
IRS OPR AI guidance exposes a gap between existing compliance credentials and what §7216 actually requires when practitioners send client tax data to external AI tools
FASB proposes to require investment companies to factor contractual sale restrictions into equity fair value measurements under ASC 820, with mandatory discount disclosure
PEEC proposes to anchor the public interest entity definition to live FDIC and NAIC regulatory thresholds, replacing fixed-dollar figures and reducing future standard-setting lag
The PCAOB's request for comment signals upcoming audit standards for crypto assets, prompting accounting firms to evaluate their crypto accounting software and sub-ledger tools.
AICPA survey indicates firms are prioritizing technology, creating opportunities for crypto accounting for accountants to meet client needs.
FASB's request for comment on hedge accounting guidance for crypto assets held at fair value signals potential changes to crypto US GAAP accounting, with implications for firms applying ASC 350-60.
What ASU 2023-08 changed, which assets its scope criteria actually reach, and why the assets it excludes are now the harder half of the problem.
The June 2026 IASB-FASB joint education meeting signals potential convergence between US GAAP and IFRS on crypto asset fair value accounting, directly affecting firms using ASC 350-60 and IFRS crypto assets standards.
A practitioner-focused comparison of FASB ASC 350-60 fair value accounting against IFRS crypto asset treatment, showing accounting firms and CFOs exactly how the two frameworks diverge and what that means for financial statement preparation and client advisory work.
ASC 350-60 ended impairment-only accounting for crypto: accounting firms and CFOs need to understand what FASB fair value measurement means for balance sheets, disclosures, and how it diverges from IFRS.
An authoritative explainer for accounting firms and finance teams on how ASU 2023-08 reshapes crypto asset measurement, disclosure, and audit obligations under US GAAP, with a comparative lens on IFRS treatment.
A practical explainer for accounting firms and finance teams on how ASU 2023-08 reshapes crypto asset recognition and measurement under US GAAP, with a clear comparison to IFRS treatment and the reporting obligations that sit alongside both frameworks.
A practical explainer for accounting firms, CFOs, and finance teams on how IFRS and US GAAP frameworks treat crypto assets differently for financial reporting, and what that means for audit-readiness and client advisory in 2025.
