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Navigating the new FASB ASU: Deep dive into crypto assets & fair value

April 16 @ 12:00 pm 1:00 pm EDT

Free 1 CPE credit

On December 13, 2023, the FASB issued ASU 2023-08, which addresses the accounting and disclosure requirements for certain crypto assets. The new guidance requires entities to measure certain crypto assets at fair value, with changes in fair value recorded in net income each reporting period. In addition, entities are required to provide supplemental disclosures about the holdings of certain crypto assets. We’ll discuss:

  • The new requirements and scope of the ASU
  • Additional disclosure requirements
  • Implementation considerations, specifically around fair value measurements for crypto assets

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