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AICPA Conference on Current SEC and PCAOB Developments 2020


SEC2022 - Accounting, Auditing, and Financial Reporting Updates for Digital Assets


Dec 9, 2020 4:00pm ‐ Dec 9, 2020 4:25pm

Description

The emerging technology of blockchain, while still in its infancy, has begun to see the development of some mainstream applications. The co-chairs of the AICPA Digital Assets Working Group will discuss some these mainstream applications, including the impact of blockchain technology on financial reporting, as well as the advancements that the working group has made on addressing accounting and auditing impacts of digital assets.

Learning Objectives:
  • Understand the impacts of blockchain on accounting, auditing, and financial reporting.
  • Determine how reporting entities that apply certain specialized industry guidance should account for their involvement with digital assets
  • Understand some of the factors that affect fair value measurement of digital assets under ASC 820

Speaker(s):

Category: General Session (Online)

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