This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets. This includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements.

Learning Objectives
  • Recognize the criteria for determining what constitutes a crypto asset based on U.S. GAAP.
  • Identify the recognition requirements for crypto assets.
  • Recognize the way in which crypto assets are presented on an entity’s financial statements.
  • Identify disclosure requirements with respect to crypto assets.
Last updated/reviewed: March 18, 2024
2 Reviews (11 ratings)

Reviews

5
Anonymous Author
I enjoyed this course as an overview of accounting for crypto assets. As crypto assets become more widespread, it is important to have an understanding of how to account for them.

5
Anonymous Author
Great course! Very valuable information! Very well put together! Thank you!

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
COURSE MATERIAL
  Accounting and Reporting for Crypto Assets (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam