Insight

Crypto and other digital assets: Hot Topics

Read about the latest hot button issues related to crypto and other digital assets.

Hot Topic: Digital Assets - SEC staff guidance on accounting for digital asset safeguarding obligations (April 2022)
SAB 121 requires digital asset custodians to record a liability for the safeguarding obligation and a corresponding asset.
Hot Topic: Evaluating custody of digital assets
In this Hot Topic, we delve into how an entity assesses the accounting owner of custodied digital assets and when custody is a performance obligation under ASC 606.
Hot Topic: Digital assets - Principal market, unit of account and income statement presentation
KPMG explores issues companies face when accounting for crypto assets.
Hot Topic: Digital assets - Constituents to FASB: Crypto asset accounting guidance urgently needed
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.

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The KPMG accounting research website to access additional resources for your financial reporting needs.