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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
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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
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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
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Andrei Belonogov
SAFT Recalibration
Recurring valuation of SAFTs is an operational challenge we often see in practice.
Jun 8
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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
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Andrei Belonogov
Audit Readiness Checklist for Web3 Startups
Checklist for web3 finance leaders who is preparing for financial statement audits
Mar 31
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Andrei Belonogov
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
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Andrei Belonogov
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
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Andrei Belonogov
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
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Andrei Belonogov
3
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
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Andrei Belonogov
2
2
Real-World Assets
Accounting for holdings of tokenized real-world assets.
Nov 5, 2025
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Andrei Belonogov
3
Fair Value of Tokens Received from Swaps on Decentralized Exchanges
A brief post about the effect of sandwich attacks on the fair value of tokens received from swaps executed on decentralized exchanges
Oct 27, 2025
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Andrei Belonogov
1
2
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