Crypto asset accounting starts with deciding whether a holding belongs in ASC 350-60 or another model, then moves into fair value measurement, journal entries, and disclosure. This course is built for accountants who need practical answers for companies that hold, receive, or dispose of crypto assets under current 2026 US GAAP. By the end, the accounting treatment for purchases, remeasurement, sales, revenue receipts, presentation, safeguarding, and deferred taxes is connected to the underlying rules and supporting records.
The course covers ASC 350-60 scope analysis, ASC 820 fair value measurement, principal market selection, purchase recording, cost basis tracking, period-end remeasurement, sales and other disposals, crypto received as noncash consideration, rollforward disclosures, custody and safeguarding considerations, and deferred tax effects.