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Audit Readiness Checklist for Web3 Startups
Checklist for web3 finance leaders who is preparing for financial statement audits
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…
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
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.
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…
Real-World Assets
Accounting for holdings of tokenized real-world assets.
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
Using Blockchain Information as Audit Evidence
Key risks, controls, and vendor considerations for using blockchain data received from third party vendors as audit evidence.
Market-Making Models in Web3: Retainer, Loan/Call, Liquidation
Market making is a specialized service that can add significant liquidity value to a token issuers' businesses. Today we talk about accounting for the…
Liquidity Pool Accounting
The liquidity pools accounting guidance development
Opinionated Guide on Financial Statement Formatting
This guide provides answers on some unanswered questions related to the preparation of financial statements.
Practical Approach to Capitalization of Software Development Costs
How to organize the startup software development costs and calculate amortization
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