NASBA Field of Study
Overview of digital assets
Accounting for investments in crypto assets like Bitcoin
Accounting for digital assets received as consideration from a contract with a customer
Applying the intangible asset accounting model to digital asset holdings
Accounting for the sale of digital assets
Factors in determining when to recognize ownership of digital assets
Describe how U.S. GAAP applies to investments and transactions involving crypto assets.
Identify factors in the analysis of digital asset ownership.
Describe the efforts of the AICPA to provide further guidance on digital asset accounting under GAAP.
Accounting and finance professionals