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Accounting for digital assets under US GAAP: Derivatives and mining

 Various
 
2.0
Registration is Open
Member Price
$125.00 Regular Registration
Your Price
$149.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 09/15/2025 from 11:00 am to 1:00 pm
 Mon, 11/24/2025 from 3:00 pm to 5:00 pm
 Wed, 02/25/2026 from 10:00 am to 12:00 pm
Designed For:

Public accounting professionals Management accountants Consultants with financial clients Financial services professionals

Prerequisite:

An understanding of digital assets

Derivatives, embedded derivatives and mining (Bold)

Complexities with digital assets increase when you move away from the fundamentals and start evaluating contracts to determine if they involve derivatives or have embedded derivatives.

In addition, recording mining revenue has many unique considerations, especially if you have questions about differences related to transaction fees and block rewards or if you or your client are mining independently or within a mining pool.

Part three of a series (bold)

This webcast is part three of a series that will bring to life the content incorporated in the AICPA practice aid Accounting for and Auditing of Digital Assets.

This webcast will walk you through:

  • A specific fact pattern when evaluating whether or not there is an embedded derivative within the contract
  • The difference between recording revenue for transaction fees and block rewards
  • A flow chart for determining how to recognize revenue when participating in a mining pool

    Add more value (bold)

    Whether you're a CPA working with clients or an industry accountant responsible for corporate accounting policy, this webcast will give you a clear path to help your clients or entity by applying the appropriate accounting standards to your digital asset derivative and mining activities.

    Detailed examples and use cases will demonstrate the real-world application of this guidance.

    Note: FASB issued ASU No. 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
    Delivery Method: Individual webcast
    CPE Credit: Accounting
    Program Level: Intermediate

    This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.

    • Objectives

    • Recognize the accounting considerations of a derivative or an embedded derivative in a transaction involving digital assets.
    • Identify the accounting considerations when revenue is recognized by mining entities.

    Speakers

    Vendor

    The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

    For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.