Crypto Asset Accounting and Reporting (1 hr)

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Course Description

Crypto Asset Accounting and Reporting

This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets.  This Crypto Asset Accounting and Reporting course includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements.

Course Information

Price: $12

This course is included in our Mega CPE Special.

Course No. CAM001
Format: Online pdf (22 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 1 hr.
Field of Study: Accounting: Technical
Course Author: Kelen F. Camehl, CPA, MBA
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: April 2024


Course Topics:
* Overview of Crypto Assets
* U.S. GAAP Guidance
* Scope criteria for crypto assets
* Definition of an intangible asset
* No enforceable rights or claims related to goods & services
* Distributed ledger based on blockchain (or similar) technology
* Secured through cryptography
* Fungibility
* Not created or issued by the reporting entity or related parties
* Recognition of crypto assets
* Presentation requirements
* Disclosure requirements
* Private company considerations

Learning Objectives:

Upon completion of this course, you will be able to:

  • Recognize the criteria for determining what constitutes a crypto asset based on U.S. GAAP
  • Identify the recognition requirements for crypto assets
  • Recognize the way in which crypto assets are presented on an entity’s financial statements
  • Identify disclosure requirements with respect to crypto assets

Course Content

Expand All
Crypto Asset Accounting & Reporting INSTRUCTIONS & TEXT
Crypto Asset Accounting & Reporting FINAL EXAM
Course Evaluation

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