Accounting & Reporting for Crypto Assets
Course Overview
This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets. This 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 completion of this course, you 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
Revision Date:3/27/24
Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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