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The guidance addresses how accounting models are selected, how to account for crypto intangible assets under Subtopic 350-60 and 350-30, and how to present and disclose related information. It also covers NFTs, crypto mining and staking, and DeFi and other crypto asset application issues, while noting evolving standard-setting developments and effective dates.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/crypto-assets-handbook-us-gaap-accounting-qa-guide/563812/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/crypto-assets-handbook-us-gaap-accounting-qa-guide/563812.png","ImageObject",442,249,{"name":88,"@type":89},"Mimi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-20","2026-10-12",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Crypto Assets Handbook under US GAAP?","Question",{"text":108,"@type":109},"The handbook is designed to help entities understand and apply US GAAP accounting for crypto assets, using ASC excerpts and Q&As to reflect practical questions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which areas of crypto assets accounting are covered in the handbook?",{"text":113,"@type":109},"It covers selecting an accounting model, accounting for crypto intangible assets under Subtopic 350-60 and 350-30, presentation and disclosure, NFTs, crypto mining and staking, and DeFi and other related application issues.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the handbook handle changes and pending standard-setting updates?",{"text":117,"@type":109},"It highlights evolving developments, discusses effective dates for amendments presented as current content, and notes that some FASB projects had not yet resulted in tentative decisions or proposals at publication time.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},563812,1792293710,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},2336477974920,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Crypto assets  \nHandbook  \nUS GAAP  \nApril 2026  \n[kpmg.com/us/en/frv](kpmg.com/us/en/frv)  \nContents  \nForeword............................................................................................................... 1  \nAcknowledgments ................................................................................................2  \nAbout this publication ...........................................................................................3  \n1. Understanding crypto assets and the blockchain ..........................................5  \n2. Determining which accounting model to apply ............................................16  \n3. Accounting for crypto intangible assets under Subtopic 350-60 .................26  \n4. Accounting for crypto intangible assets under Subtopic 350-30 .................38  \n5. Presentation and disclosure .........................................................................59  \n6. Accounting for NFTs.....................................................................................77  \n7. Crypto mining and staking .......................................................................... 101  \n8. DeFi and other crypto asset application issues ..........................................132  \nKPMG Financial Reporting View ....................................................................... 152  \nAn evolving landscape  \nThe accounting for crypto assets is not monolithic ; both the guidance that applies and how that guidance applies can be quite different depending on the nature and characteristics of the crypto asset and transaction involving the asset. Organized in a Q&A format, with examples and observations to assist in application, this book is intended to help entities compare and contrast the accounting for the different types of crypto assets and different types of crypto asset-related transactions.  \nThe issues and considerations we identify herein are not exhaustive, and our views and observations may not reflect the only acceptable ones in practice in this evolving area. Our perspectives may change as practice continues to develop, if the FASB expands or amends US GAAP on the accounting for crypto intangible assets, or if the SEC staff expresses new or changed views. We encourage entities to discuss their accounting for crypto assets and their specific facts and circumstances with their auditors or other accounting advisors.  \nScott Muir  \nDepartment of Professional Practice, KPMG LLP  \nAcknowledgments  \nThis Handbook has been produced by the Department of Professional Practice (DPP) of KPMG LLP in the United States.  \nWe would like to acknowledge the efforts of the main contributors to this edition:  \nScott Muir  \nKomal A huja  \nSai Kumar Beemisetty  \nWe would also like to acknowledge the members of DPP who contributed significantly to this Handbook: Kimber Bascom, Valerie Boissou, Rivka GrundSender, Mahesh Narayanasmi, Mark Northan, Joan Rood, Angie Storm.  \nAbout this publication  \nThe purpose of this Handbook is to assist you in understanding and applying the accounting for crypto assets under US GAAP.  \nOrganization of the text  \nThis Handbook includes excerpts from the FASB Accounting Standards Codification® (ASC) and overviews of the relevant requirements. Our in-depth guidance is explained through Q&As that reflect the questions we are encountering in practice. We include observations and examples to explain key concepts.  \nOur commentary is referenced to the ASC and other literature, where applicable. The following are examples:  \n• 350-60-15-1 is paragraph 15-1 of ASC Subtopic 350-60  \n• ASU 2023-08. BC13 is paragraph 13 of the basis for conclusions to  \nAccounting Standards Update 2023-08  \n• CON 8. E17 is paragraph E17 of FASB Concepts Statement No. 8 • AICPA Digital Asset Guide Q10 is Question 10 of AICPA Practice Aid:  \nAccounting for and Auditing of Digital Assets (the AICPA Guide)  \nFuture developments  \nOn October 29 and November 19, 2025, the FASB added","cbCaint6sIZizZCh","https://ap.wps.com/l/cbCaint6sIZizZCh","pdf",1565713,156,"English","# Foreword\n# Acknowledgments\n# About this publication\n# Understanding crypto assets and the blockchain\n# Determining which accounting model to apply\n# Accounting for crypto intangible assets under Subtopic 350-60\n# Accounting for crypto intangible assets under Subtopic 350-30\n# Presentation and disclosure\n# Accounting for NFTs\n# Crypto mining and staking\n# DeFi and other crypto asset application issues\n# KPMG Financial Reporting View\n# Future developments","[{\"question\":\"What is the purpose of the Crypto Assets Handbook under US GAAP?\",\"answer\":\"The handbook is designed to help entities understand and apply US GAAP accounting for crypto assets, using ASC excerpts and Q\\u0026As to reflect practical questions.\"},{\"question\":\"Which areas of crypto assets accounting are covered in the handbook?\",\"answer\":\"It covers selecting an accounting model, accounting for crypto intangible assets under Subtopic 350-60 and 350-30, presentation and disclosure, NFTs, crypto mining and staking, and DeFi and other related application issues.\"},{\"question\":\"How does the handbook handle changes and pending standard-setting updates?\",\"answer\":\"It highlights evolving developments, discusses effective dates for amendments presented as current content, and notes that some FASB projects had not yet resulted in tentative decisions or proposals at publication time.\"}]","Crypto Assets Handbook - US GAAP - Accounting Q&A Guide | PDF",1791838639,55]