Accounting for Digital Assets under US GAAP: Classification, Measurement, and Recognition (X3-2019-BLDAaa-20261105)

Brief overview of digital assets.
How to account for investments in crypto assets, like bitcoin.
How to account for the receipt of digital assets when received as consideration from a contract with a customer.
How to apply the intangible asset accounting model to holdings of digital assets.
How to account for the sale of digital assets.
Factors that custodians or depositors of digital assets may consider to determine when to recognize ownership of digital assets.