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Consolidating Financial Data of Newly Acquired Companies
We work through one acquisition step by step to show how changes in timing, purchase price, and other features affect the working calculations and…
Oct 24
Pricing a small issuer’s 10-Q preparation budget
This issue explores an estimate of quarterly reporting fees for small public filers and suggest quick tips for accounting firms regarding development of…
Oct 21
•
Andrei Belonogov
1
Capitalizing Token Costs: Accounting for AI Software Development Costs After FASB’s Software Cost Standard Update
This article explores several practical scenarios that require capitalization of token costs on the entity's balance sheets.
Sep 20
•
Andrei Belonogov
4
1
Most Popular
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Token Compensation Accounting
Aug 30, 2024
•
Andrei Belonogov
6
2
Practical Tips for Financial Reporting Process
Aug 7
•
Andrei Belonogov
9
2
Server Useful Lives
Aug 2
•
Andrei Belonogov
7
3
Liquidity Pool Accounting
Jul 25, 2025
•
Andrei Belonogov
5
1
2
Bitcoin Mining Revenue - Data
Jan 2, 2025
•
Andrei Belonogov
5
1
Opinionated Guide on Financial Statement Formatting
May 15, 2025
•
Andrei Belonogov
2
Top posts
Token Compensation Accounting
Aug 30, 2024
•
Andrei Belonogov
6
2
Practical Tips for Financial Reporting Process
Aug 7
•
Andrei Belonogov
9
2
Server Useful Lives
Aug 2
•
Andrei Belonogov
7
3
Liquidity Pool Accounting
Jul 25, 2025
•
Andrei Belonogov
5
1
2
Bitcoin Mining Revenue - Data
Jan 2, 2025
•
Andrei Belonogov
5
1
Recent posts
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Accounting Standards Not Yet Adopted
This is a footnote disclosure template for Accounting Standards Not Yet Adopted. It includes principal amendments, effective dates, early adoption…
Sep 17
•
Andrei Belonogov
3
Practical Tips for Financial Reporting Process
This post provides practical advice on how companies could automate financial reporting processes using various solutions available on the market today.
Aug 7
•
Andrei Belonogov
9
2
Server Useful Lives
This post discusses different views on useful lives of server equipment, a topic of certain accounting controversy in recent years.
Aug 2
•
Andrei Belonogov
7
3
Defensible Principal Market Pricing for Digital Assets
We explore why current pricing solutions falls short to deliver defensible data about fair values of digital assets and suggest possible solutions
Jul 4
•
Andrei Belonogov
1
2
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Recommendations
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Accounting Research
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Capitalizing Token Costs: Accounting for AI Software Development Costs After FASB’s Software Cost Standard Update
This article explores several practical scenarios that require capitalization of token costs on the entity's balance sheets.
Sep 20
•
Andrei Belonogov
4
1
Accounting Standards Not Yet Adopted
This is a footnote disclosure template for Accounting Standards Not Yet Adopted. It includes principal amendments, effective dates, early adoption…
Sep 17
•
Andrei Belonogov
3
Consolidation Guidance for Not-for-profit
On June 11, 2026, the FASB declined to add a not-for-profit reporting project to its technical agenda.
Jun 16
•
Andrei Belonogov
SAFT Recalibration
Recurring valuation of SAFTs is an operational challenge we often see in practice.
Jun 8
•
Andrei Belonogov
1
Estimating Minimum Allowance for Current Expected Credit Losses
Even with zero historical losses, the expected credit loss is not zero. The Rule of Three can be used to estimate the likelihood of a loss, as explained…
May 30
•
Andrei Belonogov
Stablecoins
Which internal controls could help Paxos to prevent the accidental mint of $300T PYUSD?
We dig into the underlying reasons caused the accidental minting of $300T PYUSD by Paxos last month, and suggest some internal controls that could have…
Nov 29, 2025
•
Andrei Belonogov
2
1
Stablecoin Classification Under US GAAP and FASB’s New Project on Cash Equivalents
How the FASB’s new agenda could affect the determination of when stablecoins qualify as cash equivalents.
Nov 24, 2025
•
Andrei Belonogov
2
2
What the $300T Mint Says About the Stablecoin Compliance
We discussed internal controls for stablecoin issuers with some leaders working in the blockchain industry in the light of the recent Paxos accidental…
Nov 1, 2025
•
Andrei Belonogov
3
1
Stablecoins Q1 2024
New series of stablecoin quarterly analytics. In Q1 2024 stablecoin market capitalization rebound primarily driven by growth in Tether volume. Tether's…
May 30, 2024
•
Andrei Belonogov
Accounting for Tether (USDT)
Let's analyze whether USDT is a financial asset or not
Apr 27, 2024
•
Andrei Belonogov
1
Stablecoins Q4 2023
New series of stablecoin quarterly analytics. In Q3 2024 stablecoin market capitalization rebound primarily driven by growth in Tether volume. Tether's…
Feb 17, 2024
•
Andrei Belonogov
1
2
Stablecoins
A few words about stablecoins
Dec 6, 2023
•
Andrei Belonogov
2
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