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Accounting and reporting for crypto intangible assets

Accounting, presentation and disclosure for crypto intangible assets both in and out of scope of new ASC 350-60.

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FASB issues final ASU on crypto asset accounting

ASU 2023-08 introduces fair value measurement, separate presentation and new disclosures for in-scope crypto assets.

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Recent developments in crypto asset accounting

KPMG professionals discuss key topics of current interest in the world of accounting for crypto and other digital assets.

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Accounting for nonfungible tokens (NFTs)

What your company should know as an NFT seller, purchaser, marketplace or custodian.

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SAB 121: Questions & Answers

We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.

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SEC Proposes Amendments to the Custody Rule

Expands authority to all assets, including crypto

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SEC proposal amends the Custody Rule

Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.

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Accounting for crypto assets by investment companies

Executive summary of the accounting for acquired crypto assets by investment companies subject to ASC 946.

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Crypto and Digital Assets: FSOC, NY Fed Reports on Financial Stability Implications

Detailed reports on the financial stability risks of digital assets

Crypto and Digital Assets: FSOC, NY Fed Reports on Financial Stability Implications
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Assessing crypto and digital asset risks

Actions amidst evolving regulation

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Crypto / Digital Assets: 2022 Banking Industry Survey

Blockchain and digital wallets take center stage

    IFRS® Institute

    Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
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