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
View pricing
You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.
Major subjects
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What is crypto lending?
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The meaning of commonly used crypto lending terms
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How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements
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Which disclosures are applicable based on the facts and circumstances
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FASB ASU No. 2023-08, Intangibles--Goodwill and Other--Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
Learning objectives
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Identify the process of borrowing and lending crypto assets
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Determine how lenders should account for crypto lending arrangements
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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
|
Standard Nonmember Fee |
$89.00
|
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Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (1.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
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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