This course provides an introduction to blockchain technology and crypto assets, focusing on their growing influence in the accounting and finance sectors. Participants will gain a better understanding of blockchain’s key concepts, how it differs from traditional databases, and its practical applications for CPAs. The course also address crypto assets, exploring their characteristics, U.S. GAAP guidance, and recognition and disclosure requirements.

Chapter 1: Blockchain - Overview

This chapter introduces blockchain technology and its relevance to the accounting profession. It covers the basics of blockchain, its potential applications in accounting, and the benefits and challenges it presents. Aimed at CPAs and accounting professionals, this chapter offers insights into how blockchain can be leveraged to improve accounting practices.

Chapter 2: Crypto Assets - Overview

This chapter outlines the accounting and financial reporting requirements for crypto assets. It covers the types of assets included under the crypto asset guidance, as well as the recognition, presentation, and disclosure requirements.