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Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing

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Webcast or Webinar

Online, ON 00000

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1.0 Credits

Member Price $75.00

Non-Member Price $89.00

Overview

You’ll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

Highlights

  • What is crypto lending?
  • The meaning of commonly used crypto lending terms
  • How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements
  • Which disclosures are applicable based on the facts and circumstances
  • FASB ASU No. 2023-08,
    • Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets

    Prerequisites

    An understanding of digital assets

    Designed For

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

    Objectives

    • Identify the process of borrowing and lending crypto assets.
    • Determine how lenders should account for crypto lending arrangements.
    • Recognize how borrowers should account for crypto lending arrangements.

    • Non-Member Price $89.00

    Member Price $75.00

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