Accounting for digital assets: key considerations

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Digital assets generally do not meet the definitions of cash, inventory or ... types of digital assets by class, with definitions, examples,.

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1May 2022Accounting for Digital Assets: Key Considerations Accounting for Digital Assets: Key Considerations2CONTENTSIntroduction ....................................................................03Executive Summary .........................................................04Background and Scope .....................................................06Existing Accounting Models ..............................................12Proposed Accounting Models ............................................17Conclusion ......................................................................21 Accounting for Digital Assets: Key Considerations31 Statement on OCA’s Continued Focus on High Quality Financial Reporting in a Complex Environment, SEC, December 6, 2021, www.sec.gov/news/statement/munter-oca-2021-12-062 Feedback Summary on the 2021 Invitiation to Comment, FASB, fasb.org/page/showpdf?path=AGENDACONSULT-_bmho_-20211215.pdf&title=Agenda%20Consultation%20-%20Invitation%20to%20Comment%20Feedback%20...

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