Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
In March 2022, the SEC staff released Staff Accounting Bulletin No. 121 (SAB 121), which provides interpretive guidance for reporting entities that engage in activities in which they have an obligation to safeguard customers’ crypto assets. The guidance is applicable to certain…
This EY publication considers the accounting by holders of crypto-assets. It has been updated for new illustrations and standard-setting development and examines classification, initial recognition and subsequent measurement of crypto-assets held and considerations for appropriate disclosure. At the time of…
Learn about cryptocurrencies and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS). This publication includes: a brief overview explaining what cryptocurrencies are a discussion of possible approaches to accounting for cryptocurrencies under existing IFRS…