FVC2145. Valuing Digital Assets / Cryptocurrencies

Digital Assets, which include Cryptocurrencies, are increasingly becoming a focus of speculation and investment. Digital Asset acceptance and use is progressing at an accelerated pace. Regulators are seeking to keep up with changes in the Digital Asset landscape while not stifling innovation. This session will discuss macro considerations with respect to defining and valuing Digital Assets for various purposes, primarily financial reporting.

Learning Objectives:

• Understand the definition of Digital Assets and the applicable valuation framework based on the basis of value.
• Discuss valuation techniques for specific Digital Asset types.
• Understand interaction between basis value and basis of reporting for Digital Assets.