BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month July 13, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

Accounting for Cryptocurrency and Digital Assets: New FASB Guidelines, Financial Reporting and Disclosures

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About the Course

Introduction

This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming commonplace.

Description

Many businesses believe they must accept cryptocurrency to remain competitive. Others have purchased cryptocurrency or NFTs as investments. Reporting digital transactions is complicated by the varying nature of these assets, how they are held and used by businesses, and the lack of substantial authoritative guidance on accounting for their existence.

The FASB has stated that said cryptocurrencies should be reported at fair value beginning in 2025. This reflects the use of cryptocurrency by investors and aligns its reporting with other financial assets. For practitioners, this means these investments would be reported in accordance with guidelines in Topic 820, Fair Value Measurement.

The announcement resolves some issues and leaves many others unresolved. Only specific cryptocurrency is covered under the new guidelines; NFTs, for example, are not addressed. Likewise, financial statement presentation and required disclosures have not been covered. Accounting and auditing professionals need to stay abreast of the latest developments and guidelines.

Listen as our panel of accounting, audit, and valuation experts discusses what is known and not known, as well as best practices for companies handling digital assets.

Presented By

Mark Eckerle, CPA
CPA, Partner
Withum Smith + Brown, PC

Mark Eckerle is an audit professional specializing in the technology and emerging growth industry with client concentrations in digital asset and blockchain technology. He has over 8 years of experience providing accounting, auditing, and business advisory services to digital asset and blockchain technology companies.


Mark is the Team Leader of Withum’s Digital Currency and Blockchain Technology Services and is the host of Withum’s Cryptonomix podcast series as well as author of numerous articles anda frequent presenter at workshops and seminars on digital assets and blockchain technology.

Alex Schwartz
Vice President of Accounting
Parent: Propeller Industries LLC

Alex joined Propeller Industries in 2022 with experience in the Advertising and Ad-Tech space, as well as SaaS private industry experience. Alex has experience with a variety of accounting roles, serving as Corporate Controller (Anticimex) and Global Assistant Controller (Sterling). Prior to his private industry experience, Alex spent seven years at Deloitte in the New York Commercial Audit Practice. 


Alex earned a Bachelor's in Accountancy and Information Technology from Hofstra University. During his time at Deloitte, Alex attained CPA certification in New York. Alex currently serves as VP of Accounting at Propeller Industries.

Credit Information
  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Monday, July 13, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Digital assets defined

II. Classifying and valuing digital assets

III. ASU 23-08 - Accounting and Disclosure of Crypto Assets

IV. Accounting for purchases and receipts of digital assets

V. Recording disposition of digital assets

VI. Financial statement reporting and disclosures

VII. Best practices

The panel will cover these and other critical issues:

  • Financial statement disclosures related to cryptocurrency
  • Implementing accounting and disclosure requirements for crypto assets
  • Utilizing Topic 820, Fair Value Measurement, to report certain cryptocurrency
  • Measuring and valuing digital assets
  • Recording the receipt of cryptocurrency in exchange for goods and services

Learning Objectives

After completing this course, you will be able to:

  • Recognize various types of digital assets, including cryptocurrencies
  • Determine how to measure and value digital assets
  • Identify factors that influence marketability
  • Establish how to record the receipt of cryptocurrency in exchange for goods and services
  • Verify GAAP accounting practices governing cryptocurrencies are met
  • Field of Study: Accounting
  • Level of Knowledge:
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience, preparing reviewed, compiled, and audited financial statements and the relative disclosures. Specific knowledge and understanding of GAAP, SSARS, and peer review policies.


BARBRI, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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