The American Institute of CPAs updated its practice aid on accounting for and auditing digital assets in response to changes in accounting standards. The updated version of the practice aid includes a ...
The Governmental Accounting Standards Board is considering changes in the financial reporting rules for infrastructure assets and is looking for feedback. GASB issued a preliminary views document on ...
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What is double-entry accounting?
Double-entry accounting is the gold standard bookkeeping system for most businesses. It’s a type of bookkeeping where two accounting entries are created for each business transaction. So, each ...
The U.S. FASB has decided that crypto assets will be represented at their fair value in accounting beginning late next year. Crypto companies and institutions holding crypto assets will be able to ...
The first U.S. accounting rule specifically for cryptocurrency will say that companies must use a fair-value approach that would demand certain digital assets be measured at what they would trade for ...
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