Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing

You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

11/17/2025 3:00pm - 4:00pm | Online | AICPA

Members: $75.00, Non-members: $89.00

CPE Categories: Accounting (1 CPE)

You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

- public accounting professionals

- management Accountants

- Consultants with Financial clients

- Financial services professionals

- Identify the process of borrowing and lending crypto assets.

- Determine how lenders should account for crypto lending arrangements.

- Recognize how borrowers should account for crypto lending arrangements.

'- What is crypto lending?

- The meaning of commonly used crypto lending terms

- How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements

- Which disclosures are applicable based on the facts and circumstances

- FASB ASU No. 2023-08, *Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets*

An understanding of digital assets