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Roadmap Series

Digital Assets

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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.