December 28, 2026


Vendor Webinar


1 CPE Credit

Accounting for Crypto Assets 26-27

Accounting for Crypto Assets 26-27

December 28, 2026
Vendor Webinar
1 CPE Credit

Accounting for Crypto Assets 26-27

Accounting for Crypto Assets 26-27

  • View Bio

    Instructor

    Robert
    Bedwell

    View Bio

Learning Objectives

• Determine the required fair value measurement and subsequent reporting of changes in value through net income, as mandated by ASU 2023-08.
• Recognize the scope criteria for determining which digital assets are classified as in-scope crypto assets under U.S. GAAP.
• Record the initial receipt of cryptocurrency, such as in exchange for goods and services.
• Identify specific presentation and disclosure requirements for significant crypto asset holdings.

Major Topics

• Scope and criteria for crypto assets under ASC 350-60
• Initial recognition and subsequent fair value measurement under ASC 820
• Presentation on the balance sheet and income statement; required annual and interim disclosures

CPE Credits Available

1 CPE Credit
1
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

None.

Intended Audience

CPAs and other finance professionals responsible for preparing, reviewing, or auditing financial statements for entities that hold or transact in crypto assets. 

Provider

CalCPA California Society of CPAs

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