What is a digital asset and how does US GAAP apply?
This webcast will provide you with an understanding of how to account for investments in, or transactions involving, crypto assets (for example, bitcoin) and other digital assets under US GA
*Recognize how US GAAP applies to investments in, and transactions involving crypto assets *Identify factors to use in The analysis of ownership of a Digital asset *Recall The efforts of The AICPA to provide further guidance on how to account for Digital assets under US GAAP
•Brief overview of digital assets •How to account for investments in crypto assets, like bitcoin •How to account for the receipt of digital assets when received as consideration from a contract with a customer •How to apply the intangible asset accounting model to holdings of digital assets •How to account for the sale of digital assets •Factors that custodians or depositors of digital assets may consider to determine when to recognize ownership of digital assets
*Accounting and finance professionals who need to know how to account for crypto and digital assets
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