Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing (1 hour)

September 29, 2025 9:00am - 10:00am PDT

(Check-In 8:30am PDT )

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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.

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!