Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing

Overview

You'll learn about crypto lending and borrowing considerations when accounting for digital assets under U.S. GAAP.

Prerequisites

An understanding of digital assets

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.

Highlights