This crypto tax CPE for CPAs provides an overview of the accounting and financial reporting requirements with respect to crypto assets. This crypto currency CPE includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the criteria for determining what constitutes a crypto assets based on U.S. GAAP
Identify the recognition requirements for crypto assets
Recognize the way in which crypto assets are presented on an entity's financial statements
Identify disclosure requirements with respect to crypto assets
Major Topics
U.S. GAAP Guidance
Scope Criteria for Crypto Asset
Scope Application Examples
Recognition of Crypto Assets
Balance Sheet
Income Statement
