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FASB Wrapped Tokens, ASC 350-60, and Stablecoin Cash Equivalent Guidance
FASB advanced wrapped token accounting under ASC 350-60 and proposed broader cash equivalent disclosures that could apply to all entities, not just stablecoin holders.
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Token Compensation Accounting
Aug 30, 2024
6
1
Liquidity Pool Accounting
Jul 25, 2025
5
1
2
Bitcoin Mining Revenue - Data
Jan 2, 2025
5
1
Accounting for Web3 Grant & Governance Proposals
Apr 22, 2025
4
Top posts
Token Compensation Accounting
Aug 30, 2024
6
1
Liquidity Pool Accounting
Jul 25, 2025
5
1
2
Bitcoin Mining Revenue - Data
Jan 2, 2025
5
1
Accounting for Web3 Grant & Governance Proposals
Apr 22, 2025
4
Accounting Policies of US Bitcoin Mining Companies
Apr 30, 2024
4
1
Recent posts
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Audit Readiness Checklist for Web3 Startups
Checklist for web3 finance leaders who is preparing for financial statement audits
Mar 31
1
LONG-TERM COMPENSATION PLANS
In this post, we revisit and compare two common approaches for recognizing the cost of long-term compensation plans, including both token-based and…
Mar 29
1
Customer Crypto Receipts with Near-Immediate Cash Conversion
This post provides insights on the cash flow statement presentation of proceeds from near-immediate conversion of customer crypto proceeds into cash
Mar 16
2
Sustainable Value Frameworks for Web3 Protocol Development Companies
This article examines how different web3 protocol development companies (the “DevCo”) work to create sustainable value to its shareholders.
Jan 20
2
1
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Audit Readiness Checklist for Web3 Startups
Checklist for web3 finance leaders who is preparing for financial statement audits
Mar 31
1
LONG-TERM COMPENSATION PLANS
In this post, we revisit and compare two common approaches for recognizing the cost of long-term compensation plans, including both token-based and…
Mar 29
1
Customer Crypto Receipts with Near-Immediate Cash Conversion
This post provides insights on the cash flow statement presentation of proceeds from near-immediate conversion of customer crypto proceeds into cash
Mar 16
2
Legal and Technological Restrictions on the Sale and Transfer of Tokens: Impact on Fair Value
The post studies the effects of restrictions on the sale and transfer on the evaluation of the fair value of tokens subject to these restrictions.
Jan 7
3
Stablecoin Classification Under US GAAP and FASB’s New Project on Cash Equivalents
A technical but readable guide to when stablecoins such as USDC, BUSD and other USD-backed tokens might qualify as cash equivalents under US GAAP, in…
Nov 24, 2025
2
2
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
2
1
Stablecoin Classification Under US GAAP and FASB’s New Project on Cash Equivalents
A technical but readable guide to when stablecoins such as USDC, BUSD and other USD-backed tokens might qualify as cash equivalents under US GAAP, in…
Nov 24, 2025
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
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
Accounting for Tether (USDT)
Let's analyze whether USDT is a financial asset
Apr 27, 2024
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
1
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Stablecoins
A few words about stablecoins
Dec 6, 2023
2
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