Accounting & Tax
Fair value under ASU 2023-08, IFRS treatment, cost basis, audit readiness and tax principles.
ASU 2023-08: fair value accounting for Bitcoin explained
ASU 2023-08 explained for CFOs: how US GAAP now measures Bitcoin at fair value through net income, when it applies and what must be disclosed.
Read →Bitcoin accounting: impairment vs fair value
Bitcoin accounting under US GAAP moved from impairment-only to fair value with ASU 2023-08. What changed, why it matters and how to manage the switch.
Read →Bitcoin accounting for private companies
Bitcoin accounting for private companies: how ASU 2023-08, full IFRS and IFRS for SMEs apply, plus ownership, lender and control issues private firms face.
Read →Bitcoin audit readiness: a checklist for finance teams
A Bitcoin audit readiness checklist for finance teams: existence, ownership, valuation, records and controls auditors will test on Bitcoin holdings.
Read →Cost basis methods for corporate Bitcoin holdings
Bitcoin cost basis methods explained: FIFO, specific identification and weighted average, how each affects reported gains, and the records companies need.
Read →Deferred tax on corporate Bitcoin holdings
Bitcoin deferred tax explained under IAS 12 and ASC 740: why fair value creates temporary differences, when assets are recoverable and where tax is booked.
Read →Bitcoin disclosure requirements in financial statements
Bitcoin disclosure requirements explained: what ASU 2023-08 requires each quarter and year, what IFRS reporters disclose, and how to build the note.
Read →Bitcoin and earnings volatility under fair value
Bitcoin earnings volatility under fair value accounting: how to size it, its effect on EPS, covenants and pay, and how to explain it to boards.
Read →Measuring Bitcoin fair value: principal market and ASC 820
Bitcoin fair value under ASC 820 explained: exit price, choosing the principal market, the fair value hierarchy, cut-off times and no blockage discount.
Read →Internal controls over Bitcoin for finance teams
Bitcoin internal controls for finance teams: a risk and control matrix covering trading, transfers, custody, valuation, reconciliation and reporting.
Read →Bitcoin journal entries: worked examples
Bitcoin journal entries worked step by step: purchase, fair value remeasurement, sale, network fees and deferred tax under US GAAP, with an IFRS contrast.
Read →How Bitcoin appears on the balance sheet
How Bitcoin on the balance sheet is presented under US GAAP and IFRS: line items, measurement, classification, cash flows and disclosures boards expect.
Read →How Bitcoin is taxed for companies: the principles
Bitcoin tax for companies explained: the general principles of gains, losses, cost basis, timing and record-keeping, and why local advice is essential.
Read →Accounting for Bitcoin transaction costs and network fees
Bitcoin transaction costs explained for finance teams: commissions, spreads, network fees and custody fees, and how US GAAP and IFRS treat each one.
Read →How Bitcoin is accounted for under IFRS
IFRS Bitcoin accounting explained: why holdings are usually intangible assets under IAS 38, when IAS 2 inventory applies, and how it differs from US GAAP.
Read →Bitcoin under IFRS vs US GAAP: the key differences
Bitcoin under IFRS vs US GAAP compared: measurement, where gains land, impairment, costs, deferred tax and disclosure, and how dual reporters bridge it.
Read →Talk to our desk.
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