TechAccountingPro

SAFT Recalibration

Recurring valuation of SAFTs is an operational challenge we often see in practice.

Jun 8 • Andrei Belonogov

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May 2026

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

How to use the accrual method in the digital asset staking accounting?

Most web3 native companies recognize staking income at the time when corresponding rewards are deposited in their wallets. But should reporting entities…

May 26 • Andrei Belonogov

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April 2026

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…

Apr 16 • Andrei Belonogov

March 2026

Audit Readiness Checklist for Web3 Startups

Checklist for web3 finance leaders who is preparing for financial statement audits

Mar 31 • Andrei Belonogov

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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 • Andrei Belonogov

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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 • Andrei Belonogov

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January 2026

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 • Andrei Belonogov

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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 • Andrei Belonogov

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What Is Acquihiring and How Should It Be Accounted For?

This post discusses the definition and key characteristics of acquihiring transactions, contrasts them with assumptions underlying the corresponding…

Jan 5 • Andrei Belonogov

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November 2025

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

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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 • Andrei Belonogov

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