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The FASB Accounting Standard Update ASU which will require fair value subsequent measurement for certain crypto assets will bring greater transparency to the accounting for. Accounting Standards Update 2023-08IntangiblesGoodwill And OtherCrypto Assets Subtopic 350-60 Accounting For And Disclosure Of Crypto Assets. FASB Issues Final Standard on Crypto Assets On December 13 2023 the FASB issued ASU 2023-08 1 which addresses the accounting and disclosure. The International Accounting Standards Board IASB Board decided in April 2022 not to add a project on cryptocurrencies and related transactions to its 2022-2026 work plan. What accounting standards might be used to account for cryptocurrency At first it might appear that cryptocurrency should be accounted for as cash because it is a form of digital money..
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