Roadmap
Digital Assets (May 2025)
- Read the Roadmap.
- 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).
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.