Accounting for Digital Assets Under U.S. GAAP

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Information Technology (1.00)
  • Prerequisites
    • None

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Information Technology
  • Message
    • When & Where You Want


Understand how to explain bitcoin payments to clients and how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP.

Designed For

  • Accounting and finance professionals


  • Describe how U.S. GAAP applies to investments and transactions involving crypto assets.
  • Identify factors in the analysis of digital asset ownership.
  • Describe the efforts of the AICPA to provide further guidance on digital asset accounting under GAAP.


  • Overview of digital assets
  • Accounting for investments in crypto assets like Bitcoin
  • Accounting for digital assets received as consideration from a contract with a customer
  • Applying the intangible asset accounting model to digital asset holdings
  • Accounting for the sale of digital assets
  • Factors in determining when to recognize ownership of digital assets

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