Accounting & Reporting for Crypto Assets - 2025 (Text Based)

This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets.  This includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements. 

Learning Objectives:

1. Recognize the criteria for determining what constitutes a crypto assets based on U.S. GAAP
2. Identify the recognition requirements for crypto assets
3. Recognize the way in which crypto assets are presented on an entity's financial statements
4. Identify disclosure requirements with respect to crypto assets

Instructional Method: Self-Study

Review Date: 11/24/2025

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Basic

NASBA Category: Accounting

Recommended CPE:  1

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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.