TechAccountingPro

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

March 2026

Audit Readiness Checklist for Web3 Startups

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

Mar 31

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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

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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

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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

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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

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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

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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

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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

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Token Sale Cleanup: Structuring SAFT Records

Token sales often leave behind scattered and inconsistent records, making it hard for teams to show clear obligations to investors. Our template helps…

Nov 19, 2025

Staking Income for Validators: How to Recognize and Report Rewards under US GAAP

Validator staking rewards are often misunderstood in financial reporting, and many companies struggle with how to measure, recognize, and present this…

Nov 15, 2025

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Real-World Assets

Accounting for holdings of tokenized real-world assets.

Nov 5, 2025

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