FASB: Accounting for and Disclosure of Crypto Assets Tentative Board Decisions to Date, October 12, 2022
FASB: Tentative Board Decisions for FASB Board Meeting, Accounting for and Disclosure of Crypto Assets, October 12, 2022
KPMG: Accounting for nonfungible tokens (NFTs), October 2022
FASB: 2022 Q3 Supplemental GAAP Taxonomy Featuring Improvements for Business Development Companies and Crypto-Assets, September 30, 2022
FASB and IASB: Staff Paper with Project Update on Accounting for and Disclosure of Crypto Assets, September 30, 2022
FASB: Tentative Board Decisions for FASB Board Meeting, Accounting for and Disclosure of Crypto Assets, August 31, 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
Sidley Update: Application of Pre-Tax Cuts and Jobs Act Section 1031 of the Internal Revenue Code to Exchanges of Certain Cryptocurrencies, July 8, 2021
Sidley Webinar: Digital Services Taxes: At the Intersection of Trade, Tax, and Technology, June 9, 2021
Sidley Update: IRS Takes on “Hard Fork” and “Airdrop” as Part of New Guidance on Virtual Currency, October 16, 2019
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
AICPA: Blockchain and Digital Assets