The accounting of digital assets

The Accounting of digital assets

The world of digital assets is rapidly developing and always changing but becoming ever more common in the business environment. In the final instalment of our webinar series on digital assets, we will cover how we should be accounting for these digital assets in the financial statements.

This webinar looked at the accounting treatment of the key sub-sets of digital assets:

- Cryptocurrencies 
- Asset-backed tokens 
- Utility tokens 
- Security tokens

We also discussed whether these should be accounted for as:

- Cash or a currency 
- Financial assets other than cash 
- Property, plant and equipment 
- Inventory 
- Intangible assets