Accounting for Digital Assets under U.S. GAAP - Part II

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Accounting (2.00)
  • Prerequisites
    • None

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


Learn how to apply the AICPA Digital Assets Working Group's practice aid to help account for digital assets.

Designed For

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


  • 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.


  • Guidance on how to account for digital assets
  • Fair value of digital assets under FASB ASC 820
  • Accounting for stablecoins
  • Specialized industry practice for digital asset accounting

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