Corporate Crypto Assets and Fair-Value Accounting: Evolving Practices in the Digital Age

Corporate Crypto Assets and Fair-Value Accounting: Evolving Practices in the Digital AgeThe study reveals that many firms treated crypto like investment assets rather than intangibles, foreshadowing the new fair-value standards under ASU 2023-08.11/25/2025 An abstract blue illustration featuring cryptocurrency symbols like Bitcoin and Ethereum beside financial charts and documents, representing corporate crypto accounting and fair-value reporting.

An abstract blue illustration featuring cryptocurrency symbols like Bitcoin and Ethereum beside financial charts and documents, representing corporate crypto accounting and fair-value reporting.

Jonathan Shipmanaccountingaudit firm influence on crypto disclosureaudit practicescryptocurrency accountingdigital assetsfair-value accounting for crypto assetsfair-value reportingfinancefinancial disclosurehow companies account for cryptocurrencyimpact of ASU 2023-08 on corporate reportingresearch