FASB Project Update: Accounting for and Disclosure of Crypto Assets, October 24, 2022
KPMG: Accounting for nonfungible tokens (NFTs), October 2022
EY: Technical Line – Accounting for digital assets, including crypto assets, June 30, 2022
ISDA: Accounting for Digital Assets: Key Considerations, May 2022
SEC: Staff Accounting Bulletin No. 121, Accounting for obligations to safeguard crypto-assets an entity holds for platform users, April 11, 2022
KPMG: Accounting for crypto assets by investment companies, April 2022
KPMG: Executive summary: Accounting for crypto assets, March 2022
IRS: Frequently Asked Questions on Virtual Currency, October 9, 2019
IRS: Revenue Ruling 2019-24 – Tax Implications of Hard Fork, October 9, 2019
IRS: Notice 2014-21 – IRS Virtual Currency Guidance, April 14, 2014
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