Insight
Latest edition: We answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
In this Hot Topic, we describe crypto staking, summarize common fact patterns and outline key decision points for validators and delegators associated with accounting for staked tokens and staking rewards.
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.
KPMG explores issues companies face when accounting for crypto assets.
Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
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Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States.
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The KPMG accounting research website to access additional resources for your financial reporting needs.
The KPMG accounting research website to access additional resources for your financial reporting needs.
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