会计 for Digital Assets under US 公认会计准则, Part II

Guidance on how to account for digital assets:

稳定币的核算 may not be stable: Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky.

美国注册188bet亚洲真人体育下载可以提供帮助: The AICPA practice aid on accounting and auditing for digital assets and this webcast can help you answer the question of what to do when you or your 客户端 accounts for stablecoins. You'll be helped to understand how to account for other transactions and investments involving crypto and digital assets under U.S. 公认会计准则. You’ll also learn more about what the AICPA is doing to lend clarity and guidance to this murky but increasingly important field.

了解如何增加更多价值: Whether you’re a CPA with attest 客户端s or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your 客户端s or firm by applying the most up-to-date accounting policy. Detailed examples and use cases will demonstrate real-world application of this guidance.

注:美国财务会计准则委员会发布的ASU号. 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): 会计 for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.

关键的188bet亚洲真人体育下载

• Guidance on how to account for digital assets
• Fair value of digital assets under FASB ASC 820
• 稳定币的核算
• Specialized industry practice for digital asset accounting

学习成果

• Recall guidance on how to account for digital assets under U.S. generally accepted accounting principles (公认会计准则).
• Determine how reporting entities that apply specialized industry guidance should account for their involvement with digital assets.
• Identify factors that affect the fair value measurement of digital assets under FASB ASC 820.
• Determine how stablecoins are accounted for under 公认会计准则.

谁将受益

• 公共会计专业人士
• 管理会计师
• Consultants with financial 客户端s
• 金融服务专业人士