Roadmap
Digital Assets (May 2025)
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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).
The FASB believes that the guidance in ASU 2023-08 will better
reflect the economics of certain crypto assets held by entities and reduce the
complexity and cost of complying with a historical-cost-less-impairment model under
the existing requirements in ASC 350. While the new guidance applies to assets that
meet the scope criteria in ASC 350-60, not all digital assets will meet these
criteria.
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.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.