AAR2206. Accounting and Financial Reporting Complexities Related to Investments in Crypto Assets

Crypto or digital assets have been attracting significant interest in the last few years. Investments in or facilitating the involvement by others in this new ecosystem creates significant challenges for accounting and financial reporting. This session will provide an overview of these complexities, recent rulemaking by the SEC and the ongoing standard-setting efforts by the FASB.

Learning Objectives:

• Obtain an understanding of the accounting and reporting models potentially applicable to investments in digital assets
• Obtain insights into frequently encountered complexities and challenges related to investments in digital assets
• Obtain insights into the ongoing standard-setting efforts at the FASB and SEC related to investments in digital assets