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Crypto assets – Accounting for stablecoins, staking, and lending

In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the accounting, including how contract terms and fact patterns can significantly influence the appropriate accounting model.

In this episode, we discuss:

2:17 – Overview of stablecoins, including the impact of the GENIUS Act

9:01 – Accounting for stablecoins

15:50 – Overview of staking and the accounting by delegators

24:14 – Accounting for crypto asset lending transactions

For more information, see our Crypto assets guide. You can also listen to the…

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