https://dart.deloitte.com/USDART/home/publications/deloitte/heads-up/2023/fasb-issues-asu-crypto-assets
Deloitte
FASB Issues Final Standard on Crypto Assets (December 15, 2023)
This Heads Up addresses the FASB’s recently issued Accounting Standards Update (ASU) No. 2023-08, Accounting for and Disclosure of Crypto Assets. The ASU requires entities to subsequently measure certain crypto assets at fair value, with changes in fair value…
