60 Intangibles—Goodwill and Other—Crypto Assets

Deloitte's Roadmap: Digital Assets

Digital Assets

This Roadmap provides Deloitte’s insights into the accounting for digital assets, including, but not limited to, crypto assets that are within the scope of ASC 350-60 (added by ASU 2023-08)

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Classification Chapter 3 — Initial Recognition and Measurement Chapter 4 — Subsequent Measurement Chapter 5 — Derecognition Chapter 6 — Presentation and Disclosure Chapter 7 — Effective Date and Transition Guidance for ASU 2023-08 Chapter 8 — Crypto Asset Transactions Chapter 9 — SEC Staff Accounting Bulletin No. 122 Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Tax Considerations Related to Accounting for Gains and Losses in Digital Asset Transactions Appendix C — SAB 121 Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations