Menu

Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing

Overview

You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

Prerequisites

An understanding of digital assets

Objectives

  • Identify the process of borrowing and lending crypto assets.
  • Determine how lenders should account for crypto lending arrangements.
  • Recognize how borrowers should account for crypto lending arrangements.

Highlights

  • What is crypto lending?
  • The meaning of commonly used crypto lending terms
  • How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements
  • Which disclosures are applicable based on the facts and circumstances
  • FASB ASU No. 2023-08,
    • Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets

    Register Now

    Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

    • Event Code:

    4902424

    1 CPE Credits
    Accounting: 1 Credits

    Registration

    Member Price:
    $75
    Non-member Price:
    $89

    Registration is open through 11/17.

    Monday, November 17th

    4:00pm to 5:00pm

    Add to Calendar

    Instructor

    Sean Prince

    Related Courses

    Accounting and Disclosure Issues After a Natural Disaster

    November 14, 2025

    2 Credits
    Details
    Accounting for the Gig Economy

    November 14, 2025

    2 Credits
    Details
    An Exhaustive Look At Fraud and Ways To Control It

    November 14, 2025

    8 Credits
    Details
    © 2025 Kentucky Society of Certified Public Accountants. All Rights Reserved. Contact Us