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Accounting for Digital Assets Under U.S. GAAP, Part III (2 hours)

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2.0 Credits

Member Price $118.00

Non-Member Price $142.00

Overview

In this webcast, you’ll learn about derivative and mining considerations when accounting for digital assets under U.S. GAAP.

Highlights

  • How to recognize a derivative or embedded derivative in a digital asset transaction
  • How to determine if a derivative or embedded derivative meets the net settlement criterion
  • Understand the financial statement impact and disclosure considerations related to derivatives and embedded derivatives
  • How the mining process is used to validate transactions
  • How revenue is recognized by mining entities.

    Prerequisites

    An understanding of digital assets

    Designed For

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

    Objectives

    • Recognize the accounting considerations of a derivative or an embedded derivative in a transaction involving digital assets.
    • Identify the accounting considerations when revenue is recognized by mining entities.

    Notice

    “Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!

  • Non-Member Price $142.00

    Member Price $118.00