Accounting for Digital Assets

Auditing, Investment Companies, and Non-profit specifics

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As cryptocurrency and other digital assets have soared in popularity, business owners and accountants have raised questions about how these assets should be reported on their financials. While there is currently no official guidance specific to digital assets from the Financial Accounting Standards Board (FASB), the AICPA formed the Digital Assets Working Group to provide nonauthoritative guidance on how to account and audit digital assets and have issued a practice aid to help practitioners with determining appropriate treatment.

Read more on Cryptocurrency Auditing.


To download the guide, complete and submit the form on the right.