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Cryptocurrencies and other digital assets

Our reporting, guidance and publications relevant to crypto and other digital assets.

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Executive summaries

Read summaries of the accounting requirements.

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AICPA digital assets guide

Nonauthoritative guidance on auditing and accounting for crypto and other digital assets developed by the Digital Assets Working Group, of which KPMG is a member, and the AICPA staff.

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Hot Topics

Keeping you informed with the latest updates, our Hot Topics delve into key issues related to crypto and other digital assets, including KPMG guidance.

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AICPA Debuts Proposed Reporting Framework for Issuers of Stablecoins

Comment Invited on Criteria for Reporting on Stablecoins and the Assets that Back Them.
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Additional resources

Money and Payments | The U.S Dollar in the Age of Digital Transformation

Money and Payments | The U.S Dollar in the Age of Digital Transformation

For a nation’s economy to function effectively, its citizens must have confidence in its money and payment services. The Federal Reserve, as the nation’s central bank, works to maintain the public’s confidence by fostering monetary stability, financial stability, and a safe and efficient payment system.

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AICPA | Implications of the Use of Blockchain in SOC Examinations

AICPA | Implications of the Use of Blockchain in SOC Examinations

The use of blockchain may allow service organizations to provide new services (e.g., developing new systems to support supply chain efficiency) and to reduce the costs of providing existing services (e.g., reducing the risk of unauthorized changes to business records). But blockchain use also brings increased risks for service organizations and user entities.

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AICPA | Blockchain Glossary

AICPA | Blockchain Glossary

The world of blockchain and digital assets comes with its own vocabulary. You may wonder what the difference is between blockchain and distributed ledger technology, or the difference between a digital asset and a crypto asset. By using this resource, you can start to unravel the world of blockchain and digital assets by gaining an understanding of the terms that are used.

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AICPA | Accouting for and auditing digital assets guide

AICPA | Accouting for and auditing digital assets guide

Digital assets and the associated underlying blockchain technology have been expanding rapidly ever since the very first blockchain transaction occurred. Driving this expansion is not only the increase in digital asset popularity but the various forms of digital assets hitting the marketplace enabling entities to enter this space. The digital asset space is an evolving business environment, presenting practitioners with unique risks and complex challenges. This practice aid contains nonauthoritative guidance on how to account for and audit digital assets.

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Cryptocurrency and digital assets
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SAB 121: Questions & Answers

We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
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Accounting for nonfungible tokens (NFTs)

What your company should know as an NFT seller, purchaser, marketplace or custodian.
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Accounting and reporting for crypto intangible assets

Accounting, presentation and disclosure for crypto intangible assets both in and out of scope of new ASC 350-60.

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FASB issues final ASU on crypto asset accounting

ASU 2023-08 introduces fair value measurement, separate presentation and new disclosures for in-scope crypto assets.
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Bitcoin’s role in the ESG imperative

Discover the ESG impact of bitcoin and the misconceptions it may pose in the market

Bitcoin’s role in the ESG imperative
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FASB issues proposed ASU on crypto asset accounting

FASB proposes new US GAAP Subtopic on accounting, reporting and disclosure of in-scope crypto assets.
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SAB 121: Questions & Answers

We summarize and answer key questions about the SEC’s guidance on digital asset safeguarding obligations.
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SEC proposal amends the Custody Rule

Proposed amendments are intended to enhance investor protections relating to safeguarding client assets.
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Lenders' accounting for crypto intangible asset loans

SEC staff provides views on how lenders should account for loans of crypto intangible assets like bitcoin and ether.
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SEC Proposes Amendments to the Custody Rule

Expands authority to all assets, including crypto
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Sample SEC comment letter on crypto market developments

SEC staff issues sample letter questioning disclosures of crypto asset market developments.
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Accounting for nonfungible tokens (NFTs)

What your company should know as an NFT seller, purchaser, marketplace or custodian.
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Crypto and Digital Assets: FSOC, NY Fed Reports on Financial Stability Implications

Detailed reports on the financial stability risks of digital assets

Crypto and Digital Assets: FSOC, NY Fed Reports on Financial Stability Implications
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Crypto & Digital Assets: Treasury & DOJ Report Recommendations

A look at recommendations to inform future policies, including consumer/investor protections, financial crimes, and national security
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Assessing crypto and digital asset risks

Actions amidst evolving regulation
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Crypto as an asset class: Risks and opportunities of “staking” your claim

Investment funds investing in crypto assets and involved in crypto staking should familiarize themselves with their underlying assets and the nuances of current frameworks to manage risk and regulatory compliance.
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What to know before you go NFT

There’s a good chance NFTs are becoming more of a topic of discussion for leaders at organizations across industries. So what does that mean for companies looking to purchase, issue and invest in NFTs?
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Crypto as an Asset Class

What Asset Managers should know before going crypto.
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Crypto / Digital Assets: 2022 Banking Industry Survey

Blockchain and digital wallets take center stage
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The ecosystem of non-fungible tokens

Managing potential risks of NFTs while ensuring stakeholder trust
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Navigating opportunities in NFTs

Media companies are well-positioned to take advantage of this disruptive technology
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SEC proposal could impact crypto/DeFi

While the proposed rule makes no mention of blockchain or digital assets, observers see a path for the SEC to extend its reach.
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Accounting for crypto assets by investment companies

Executive summary of the accounting for acquired crypto assets by investment companies subject to ASC 946.
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Accounting for crypto staking rewards

Assessing the accounting considerations and challenges around staking crypto assets on proof-of-stake blockchains
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Call for FASB to provide crypto accounting guidance

Investors, preparers and practitioners suggest fair value measurement and other changes to US GAAP for crypto assets.
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Evaluating custody of digital assets

We explore accounting ownership of custodied digital assets, and when custody affects revenue recognition.
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KPMG report: Tax information reporting on crypto-assets

Tax rules relating to crypto-assets are changing. What are tax authorities enforcing?

    Crypto and other digital asset webcasts

    Upcoming and archived

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    Recent developments in crypto asset accounting

    KPMG professionals discuss key topics of current interest in the world of accounting for crypto and other digital assets.

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    KPMG Digital Assets Webcast | Staking Digital Assets

    Please join the KPMG digital asset professionals for our next installment in our digital assets webcast series.

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    March 27, 2024 | AI-Enabled Finance

    The AI enabled Finance will discuss how to accelerate enterprise adoption and scale responsibly using Generative AI.

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    IFRS® Institute

    Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.
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    Accounting Research Online

    Access our accounting research website for additional resources for your financial reporting needs.

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