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Accounting for digital assets under US GAAP: Specialized accounting, fair value, and stablecoins

 Various
 
1.5
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$118.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Tue, 06/10/2025 from 2:00 pm to 3:30 pm
 Mon, 09/08/2025 from 12:00 pm to 1:30 pm
 Wed, 11/12/2025 from 3:00 pm to 4:30 pm
 Fri, 02/13/2026 from 11:00 am to 12:30 pm
Designed For:

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

Prerequisite:

None

Guidance on how to account for digital assets (bold):

Accounting for stablecoins may not be stable:
Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky.

The AICPA can help:
The AICPA practice aid on accounting and auditing for digital assets and this webcast can help you answer the question of what to do when you or your client accounts for stablecoins. You'll be helped to understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this murky but increasingly important field.

Learn how you can add more value:
Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Detailed examples and use cases will demonstrate 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: Basic

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

  • Recall guidance on how to account for digital assets under U.S. generally accepted accounting principles (GAAP).
  • Determine how reporting entities that apply specialized industry guidance should account for their involvement with digital assets.
  • Identify factors that affect the fair value measurement of digital assets under FASB ASC 820.
  • Determine how stablecoins are accounted for under GAAP.

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.