This practice aid contains nonauthoritative guidance on how to account for and audit digital assets.
Accounting for and auditing of Digital Assets practice aid (PDF)
Digital assets and the associated underlying blockchain technology have been expanding rapidly ever since the very first blockchain transaction occurred. Driving this expansion is not only the increase in digital asset popularity but the various forms of digital assets hitting the marketplace enabling entities to enter this space. The digital asset space is an evolving business environment, presenting practitioners with unique risks and complex challenges.
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