Accounting for Digital Assets Under U.S. GAAP, Part III

Presented by Cory Campbell

Presentation type = pre-record/rebroadcast

Derivatives, embedded derivatives and mining (Bold)

Complexities with digital assets increase when you move away from the fundamentals and start evaluating contracts to determine if they involve derivatives or have embedded derivatives.

Public accounting professionals

Management accountants

Consultants with financial clients

Financial services professionals

• Recognize the accounting considerations of a derivative or an embedded derivative in a transaction involving digital assets.
• Identify the accounting considerations when revenue is recognized by mining entities.

How to recognize a derivative or embedded derivative in a digital asset transaction

How to determine if a derivative or embedded derivative meets the net settlement criterion

Understand the financial statement impact and disclosure considerati