166 articles
ASAF formally schedules cryptocurrency accounting as an agenda item for its October 2026 London meeting, signalling continued IASB-level scrutiny of IFRS crypto asset treatment.
The Ethereum Foundation's post-quantum roadmap and its direct implications for firms holding, auditing, or reporting ETH under IFRS and US GAAP
G7's formal quantum-threat warning creates near-term accounting, disclosure, and audit risk for firms holding or reporting crypto assets under IFRS and US GAAP.
Hanwha's Avalanche-based tokenized securities platform signals the accounting and IFRS implications firms must address before South Korea's February 2027 amendments take effect.
ESMA's Data Day 2026 event signals that crypto-asset monitoring and reporting simplification are now central to the EU's supervisory agenda, with direct implications for how firms structure their crypto financial statements and IFRS crypto asset disclosures.
South Korea's FSC has published a formal three-phase roadmap for tokenized securities, with legal recognition beginning February 2027, creating immediate accounting and classification questions for firms with Korean exposure.
FASB's latest incremental GAAP improvements package includes a significant proposed clarification on whether stablecoins and certain digital assets qualify as cash equivalents, with direct implications for US GAAP balance sheet presentation and crypto accounting policy.
The SEC's proposed transfer agent rulemaking is the most significant structural update to US securities recordkeeping infrastructure in four decades, with direct implications for firms handling tokenized securities on US financial statements.
AICPA's August 2026 practice aid update adds stablecoin issuer and mining revenue audit chapters, while a separate IRS letter targets slow name-and-address processing, both with direct workflow implications for US accounting firms and CFOs.
The SEC has sent a proposed custody rule overhaul for investment advisers and funds to the White House OIRA for review, with direct implications for how institutions can hold digital assets under federal securities law and what that means for crypto financial statements and US GAAP accounting treatment.
The SEC's proposed token offering exemptions create real accounting and compliance obligations that legal and finance teams must map now, even as experts rule out an ICO revival.
Breaking: AICPA expands its digital assets practice aid with new stablecoin issuer accounting guidance, mining revenue audit considerations, and alignment to SAS No. 148 and SAS No. 146, giving US accounting firms and CFOs concrete frameworks where none formally existed.
AICPA's updated digital assets practice aid introduces stablecoin issuer accounting and mining revenue auditing chapters, reshaping US GAAP engagement practice for accounting firms and CFOs.
University at Buffalo study links accounting department churn to misstated financials, higher audit fees, and weaker forecasts, with direct implications for firms holding digital assets under FASB ASC 350-60 and IFRS.
The EU MiCA DeFi consultation creates immediate accounting and consolidation risk for firms holding or servicing lending vault positions, and the September 2026 deadline means action is required now.
MiCA's stablecoin rules are reshaping which tokens European platforms can offer, but global USDT demand is holding firm, creating split accounting, classification, and compliance obligations for EU-regulated firms and their clients.
FASB's proposed ASU clarifies stablecoin accounting as cash equivalents under US GAAP, with enhanced disclosure requirements affecting all public and private US filers.
FASB's proposed ASU clarifies whether stablecoins qualify as cash equivalents under US GAAP and adds new disclosure requirements for all cash-equivalent holders, with a comment deadline of 19 November 2026.
Commissioner Peirce endorses the SEC's new crypto regulatory framework as a meaningful departure from rules she views as ill-fitted for digital assets, with direct implications for how firms account for and disclose crypto holdings under US GAAP.
Treasury's first GENIUS Act implementing rule opens a 60-day comment window and reshapes stablecoin accounting and compliance obligations for US issuers and their auditors.
B2B-focused breakdown of the ECB IReF revised implementation timeline, its five action areas, and the accounting and data-governance implications for European credit institutions and their advisers.
ICAEW surfaces the three unresolved accounting, tax, and assurance questions that every CFO and audit firm must track as stablecoin use scales in 2026
Tether's first full audit changes stablecoin accounting standards expectations globally for accounting firms and CFOs
KPMG's sign-off on Tether's 2025 financials sets a new audit benchmark for stablecoin issuers and raises immediate questions for accounting firms advising clients on stablecoin accounting under IFRS and US GAAP.
Fidelity's staking ETF filing forces US accounting firms and CFOs to confront unresolved FASB ASC 350-60 and IFRS treatment of staking rewards inside a registered fund wrapper
New IFRS Foundation chair and IASB chair appointments: what the leadership transition means for crypto asset accounting standards globally and in the EU
The AI confidence gap in finance: why 84% exec trust coexists with a 26% board-level error rate, and what it means for firms deploying crypto accounting software
SEC Reg Crypto proposed rulemaking: accounting, disclosure, and compliance implications for US firms and CFOs
Practical accounting and audit implications of ASC 350-60's judgment-driven framework for stablecoins, wrapped tokens, and in-scope crypto assets on corporate balance sheets.
FASB IAC raises stablecoin cash-equivalent classification threshold and disclosure concerns, with direct implications for US GAAP balance sheet treatment and CFO disclosure strategy
FASB PMAC May 2026 recap: stablecoin cash-equivalent classification, wrapped-token disclosure, and four other active standard-setting streams
HMRC expands its approved Pillar 2 software list, giving UK multinationals and their advisers a clearer filing pathway for Domestic and Multinational Top-up Tax returns and the GloBE Information Return.
FASB's Q2 2026 emerging projects on crypto assets and digital assets signal imminent US GAAP changes that CFOs and accounting firms must begin preparing for now
BDO's six-factor IPO readiness framework for digital asset companies, mapped to accounting, audit, and governance obligations
How diverging IFRS and FASB crypto accounting rules force CFOs and audit teams to overhaul financial-statement processes and internal audit coverage right now
SEC Commissioner Peirce signals crypto vaults and onchain lending may be securities: accounting, audit, and compliance action points for US firms and CFOs
FASB chair confirms existing interim-reporting standards largely cover any SEC semiannual shift, while flagging a new stablecoin cash-equivalents project as the bigger standard-setting watch item for CFOs and accounting firms
AICPA attestation standards overhaul covering digital assets and sustainability signals new assurance obligations for accounting firms and CFOs
The European Commission's MiCA review consultation opens every major pillar of the framework to potential amendment, creating near-term uncertainty and compliance planning obligations for accounting firms, auditors, and CFOs with EU digital asset exposure.
EU officials are considering MiCA 2.0 revisions targeting non-EU stablecoin issuers, driven by the US GENIUS Act, with accounting and CASP compliance implications for firms and CFOs
The EBA and ECB are reshaping the 2027 EU-wide stress test with climate risk integration, COREP/FINREP alignment, and a 55% reduction in data points. Accounting firms, auditors, and CFOs at supervised banks need to understand the IFRS 9 provisioning, reporting, and capital planning implications now.
Accounting firms and CFOs serving multinationals need to understand the improved but still incomplete interoperability between ISSB Standards and ESRS, and what a credible single-report approach actually requires in practice.
The FCA's finalised stablecoin regime and its two-tier architecture create distinct accounting, capital, and compliance obligations for firms issuing or integrating stablecoins in the UK, with MiCA divergence adding a second layer of complexity for cross-border operations.
AFM finalises its interpretation of Articles 16 and 16b Wta, requiring auditors to hold a central position and decisive influence in audit firms, with direct implications for private-equity-backed structures.
The AMF completed transposition of the revised EU Transparency Directive in December 2015, tightening threshold-crossing disclosure rules and regulated-information language requirements for French-listed issuers.
Outgoing IASB Chair warns that over-automating accounting work risks eroding the professional judgment on which high-quality financial reporting depends, with direct implications for how firms train and supervise junior staff.
The PIOB is recruiting IESBA members for 2027 terms, with implications for how global ethics standards that underpin crypto financial reporting are shaped.
IAASB and IESBA launch a joint User Advisory Group, giving financial statement users a formal seat at the global standard-setting table for the first time
IESBA's new proportionality guide explains how the Code of Ethics scales its requirements for smaller practices, with direct implications for how accounting firms document independence and ethics compliance.
IESBA adds a single overarching firm culture and governance requirement to the global ethics Code, with practical implementation guidance to follow outside the Code itself
