Crypto Assets — A Flurry of Activity as the Year Comes to a Close
This Heads Up summarizes the FASB’s and SEC’s most recent activity and discussions related to crypto assets, including: The FASB’s tentative decisions on presentation and disclosure requirements for crypto assets and the release by the SEC’s Division of Corporation Finance of a “Dear Issuer” sample letter that highlights the types of comments the Division may issue to registrants on their exposure to risks associated with the crypto asset markets.
This publication was released by our US firm.