203 articles
FASB's August 2026 stablecoin cash-equivalent proposal and open crypto projects mean finance teams must account for the rights they hold, not the token label.
Forvis Mazars' Q3 2026 reporting update flags an exposure draft on cash equivalents and certain digital assets and a crypto assets project, so finance teams should prepare now.
A US public company's failure to correctly classify $150M of bitcoin received as equity consideration triggers financial restatements, a going-concern review, and a near-50% single-day stock collapse — a live case study in why crypto accounting controls matter.
Moody's A2/P-1 rating for RLUSD, combined with OCC charter approval for Ripple National Trust Bank, creates a new accounting and risk-classification benchmark for US stablecoin accounting under ASC 350-60 and IFRS.
The IASB has responded to consultation feedback on its IAS 37 overhaul, clarifying levy guidance, measurement rules, and discount rates ahead of a H1 2027 final standard, with real consequences for any entity carrying digital asset obligations.
The OCC becomes the first US regulator to publish a final GENIUS Act rule, setting reserve, redemption, and custody standards that directly reshape stablecoin accounting and balance-sheet treatment for banks, non-banks, and their auditors.
French bitcoin treasury firm Capital B reports a €69.5 M H1 net loss driven almost entirely by a non-cash bitcoin impairment charge, spotlighting the accounting asymmetry that still haunts IFRS corporate bitcoin holders.
B2B angle: OpenAI's potential acquisition of Trail of Bits reshapes the smart-contract audit landscape and raises material questions for DeFi accounting, FASB ASC 350-60, and IFRS crypto asset disclosure.
The IAASB's upgraded interactive Technology Catalog names crypto assets as an emerging audit topic for the first time, with direct implications for how engagement teams document, evidence, and opine on digital asset holdings under evolving international standards.
The SFC and AFRC have expanded their regulatory cooperation to cover crypto-licensed firms, funds, and their auditors, raising the bar for financial reporting quality and audit standards across Hong Kong's digital asset sector.
50,000-person EU consultation response puts stablecoin reward rules under pressure, creating live accounting policy and MiCA compliance questions for firms
Hyperliquid and Circle's formal MiCA review submissions reframe the EU's derivatives classification and stablecoin reserve debates, with direct accounting and compliance implications for firms serving EU markets.
The SEC's proposed custody framework for investment advisers and funds holding crypto assets creates concrete accounting, audit, and compliance obligations for US firms and CFOs.
The SEC's 760-page custody proposal creates the first structured regulatory pathway for investment advisers and funds holding client crypto assets, with direct implications for disclosures, recordkeeping, and qualified custodian selection.
FASB's exposure draft would end inconsistent stablecoin cash-equivalent classification by tying qualification to direct redemption rights and reserve composition, while adding broad disclosure duties that reach even firms with no digital assets.
SEC's proposed crypto custody framework for advisers and funds creates new accounting, audit, and compliance obligations for institutional practitioners
Circle's MiCA reserve reform proposals carry direct implications for stablecoin accounting, audit procedures, and financial statement disclosures under both IFRS and US GAAP.
ESMA's formal response to the European Commission's MiCA review consultation sets out concrete proposals to close gaps around DeFi, non-compliant stablecoins, influencer marketing, and token classification, with direct implications for CASP compliance programmes and stablecoin accounting.
As the European Commission's MiCA review consultation closes, the article argues for calibrated, proportionate reform rather than deregulation, with specific accounting and compliance implications for CASPs, stablecoin issuers, and CFOs operating across the EU.
FASB's August 2026 tentative decisions on crypto lending, wrapped tokens, and LP tokens challenge the assumption that an on-chain transfer equals an accounting derecognition under US GAAP.
ESMA's 24 November 2026 Data Day explicitly includes crypto-asset monitoring as a strategic theme, signalling that digital asset disclosures are moving to the centre of EU supervisory reporting reform.
The SEC's proposed Regulation Crypto Assets creates a new securities offering on-ramp for token issuers, with financial statement and SEC reporting obligations that demand immediate accounting and audit readiness planning from firms and CFOs.
The SEC's non-binding staff FAQ on token buybacks, staking receipts, and network services lands in the wake of the CLARITY Act's failure, reshaping the classification analysis for digital assets on US financial statements.
BDO's 2026 audit committee priorities highlight stablecoin regulation and crypto asset accounting as live board-level governance issues, not emerging risks.
The SEC's updated crypto FAQ draws clearer lines around token buybacks and network upgrades, giving accounting firms and CFOs actionable guidance on securities classification and the accounting consequences that follow.
The EU's adoption of the VSME standard and its legally binding value-chain cap reshapes sustainability reporting obligations for SMEs in CSRD supply chains, with direct implications for how accounting firms advise clients on crypto financial statements and broader ESG disclosure readiness.
SEC staff guidance on token buybacks and the Howey Test creates a clearer accounting classification path for US firms holding or issuing tokens with buyback mechanics.
Practical B2B breakdown of how ASC 350-60 fair-value accounting for crypto assets reshapes financial statements, audit workflows, and CFO decision-making under US GAAP
The Federal Reserve's proposed reserve-asset limits and capital standards under the GENIUS Act reshape stablecoin accounting, audit, and AML obligations for US-supervised banks and their clients.
The Fed's twin GENIUS Act proposals open a 60-day comment window that will reshape stablecoin reserve, capital, and rewards accounting for every US-supervised bank and their counterparties.
The Federal Reserve's implementing proposals under the GENIUS Act introduce tiered capital charges, a two-day redemption window, and mandatory audited reserve disclosures that directly reshape stablecoin accounting and CFO obligations.
Practical accounting-standards analysis of GAAP vs. IFRS treatment of crypto assets, aimed at CFOs, auditors, and accounting firms holding or advising on digital assets.
The EBA's formal recommendation to bring crypto lending and DeFi access under MiCA signals the next wave of EU compliance obligations for CASPs and their accounting teams.
BDO's analysis of how US GAAP frameworks (ASC 805 and ASC 280) apply to digital asset treasury companies, and why the operating-vs-passive distinction matters for financial reporting and audit
ESCB wants MiCA's bank-deposit reserve floors replaced with maturity-based liquidity thresholds, creating IFRS 9 reclassification risk for stablecoin issuers and their bank counterparties.
The ESCB wants indirect stablecoin yield, including crypto lending and staking returns, shut down under a tightened MiCA framework, with reserve rules also overhauled from deposit minimums to liquidity maturity thresholds.
The SEC's Crypto Task Force chief counsel outlines the forthcoming custody proposal for broker-dealers and investment advisers, with direct implications for stablecoin accounting and digital asset recordkeeping.
ASAF formally schedules cryptocurrency accounting as an agenda item for its October 2026 London meeting, signalling continued IASB-level scrutiny of IFRS crypto asset treatment.
The Ethereum Foundation's post-quantum roadmap and its direct implications for firms holding, auditing, or reporting ETH under IFRS and US GAAP
G7's formal quantum-threat warning creates near-term accounting, disclosure, and audit risk for firms holding or reporting crypto assets under IFRS and US GAAP.
Hanwha's Avalanche-based tokenized securities platform signals the accounting and IFRS implications firms must address before South Korea's February 2027 amendments take effect.
ESMA's Data Day 2026 event signals that crypto-asset monitoring and reporting simplification are now central to the EU's supervisory agenda, with direct implications for how firms structure their crypto financial statements and IFRS crypto asset disclosures.
South Korea's FSC has published a formal three-phase roadmap for tokenized securities, with legal recognition beginning February 2027, creating immediate accounting and classification questions for firms with Korean exposure.
FASB's latest incremental GAAP improvements package includes a significant proposed clarification on whether stablecoins and certain digital assets qualify as cash equivalents, with direct implications for US GAAP balance sheet presentation and crypto accounting policy.
The SEC's proposed transfer agent rulemaking is the most significant structural update to US securities recordkeeping infrastructure in four decades, with direct implications for firms handling tokenized securities on US financial statements.
AICPA's August 2026 practice aid update adds stablecoin issuer and mining revenue audit chapters, while a separate IRS letter targets slow name-and-address processing, both with direct workflow implications for US accounting firms and CFOs.
The SEC has sent a proposed custody rule overhaul for investment advisers and funds to the White House OIRA for review, with direct implications for how institutions can hold digital assets under federal securities law and what that means for crypto financial statements and US GAAP accounting treatment.
The SEC's proposed token offering exemptions create real accounting and compliance obligations that legal and finance teams must map now, even as experts rule out an ICO revival.
Breaking: AICPA expands its digital assets practice aid with new stablecoin issuer accounting guidance, mining revenue audit considerations, and alignment to SAS No. 148 and SAS No. 146, giving US accounting firms and CFOs concrete frameworks where none formally existed.
AICPA's updated digital assets practice aid introduces stablecoin issuer accounting and mining revenue auditing chapters, reshaping US GAAP engagement practice for accounting firms and CFOs.
