How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks, and challenges evolving in this area. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation you will be able to...
- Answer common questions related to the fair presentation and disclosure of cryptocurrency and other digital assets
- Recognize common risks and audit techniques relevant to digital records
Major Topics
The major topics covered in this class include:
- Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets
- Feedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records
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