Deloitte
Accounting Research Tool
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Roadmap Series

Digital Assets

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Roadmap
Digital Assets (May 2025)

  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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).
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.