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Webinar

Accounting for Digital Assets Under U.S. GAAP: Crypto Lending and Borrowing

Friday, Feb. 20, 2026
10-11 a.m. Central
1 CPE (1 technical)

Course code: 25WI-0506
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You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

Major subjects

  • 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

Learning objectives

  • 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

Who should take this program?

  • Public accounting professionals, management accountants, consultants with financial clients, financial services professionals

Pricing

Standard Member Fee $75.00
checkmark Standard Nonmember Fee $89.00

MNCPA members save $14.00. Become a member.

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Register Me     Register Multiple

Firm administrators: Please log in before starting the employee registration process.

More program information

Location Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (1.0)
Level Intermediate
Format Group Internet Based
Sponsor AICPA
NASBA ID#: 112891
Prerequisites Prereq. An understanding of digital assets
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
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