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Opinionated Guide on Financial Statement Formatting
This guide provides answers to the most common questions that preparers of financial statements encounter in practice. Consistency, clarity, and…
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Andrei Belonogov
Practical Approach to Capitalization of Software Development Costs
How to organize the startup software development costs and calculate amortization
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Andrei Belonogov
Audit Firm Manual
Open sourcing this document
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Andrei Belonogov
The Value of Uncertainty is the Cost of Biased Decisions
Bias toward experience feels rational in high-stakes decisions, but it often blinds us to the very value that uncertainty makes possible.
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Andrei Belonogov
Community Grant Accounting
How should the recipient entity account for grants received from Blockchain Foundations and DAOs?
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Andrei Belonogov

ASC 606 Revenue Recognition

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Community Grant Accounting
How should the recipient entity account for grants received from Blockchain Foundations and DAOs?
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Andrei Belonogov
Token Issuer Accounting for Staking Rewards
Poll
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Andrei Belonogov
DeFi Accounting. Part 1. Swaps
Diving into accounting for DeFi arrangements, starting from the first primitive that every crypto accounting professional needs to understand - swaps.
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Andrei Belonogov
Performance Obligations
Framework for identification of performance obligations with an illustrative application for validators of proof-of-stake blockchain networks.
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Andrei Belonogov
Matching Principle
At EDAS 2024, I listened to the EisnerAmper presentation, which stated that FASB ASC 606 relies on the matching principle.
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Andrei Belonogov
In-substance fixed... But variable
Accounting for non-cash consideration denominated in a fixed cash equivalent value
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Andrei Belonogov
Critical Audit Matters - Part II
Simple collection of critical audit matters (Part II) identified in the filings of companies engaged in crypto mining business. Enjoy.
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Andrei Belonogov
Polling Questions
A few polling questions for fun
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Andrei Belonogov
Staking Income for Validators
Brief introduction in Proof of Stake (PoS) blockchains and review of the presentation of staking income in Coinbase Form 10-K
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Andrei Belonogov
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Top posts
Token Compensation Accounting
 • Andrei Belonogov
Bitcoin Mining Revenue - Data
 • Andrei Belonogov
Community Grant Accounting
 • Andrei Belonogov
Bitcoin Mining Revenue Analytical Model
 • Andrei Belonogov
FASB, FAF, AICPA, Antitrust Laws, and AI adoption by accounting firms
 • Andrei Belonogov
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Recent posts

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Auditing Newly Created for MTL License Entities Without Recorded Activities
Auditing entities created for MTL license applications presents unique challenges. This post outlines key considerations for auditors working with…
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Andrei Belonogov
Can a Bitcoin Transaction Be Reversed After Confirmation?
Some nuanced exceptions explained
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Andrei Belonogov
Credibility
Why Longevity Shouldn't Be Mistaken for Quality Experience.
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Andrei Belonogov
Auditor Independence & Tax Services
Independence of the auditor responsible for preparation of the entity's tax provision
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Andrei Belonogov
Bayesian Statistics for Audit Sampling
Highlighting the implementation of #bayesian statistics as an important direction for the improvement in audit quality and effectiveness
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Andrei Belonogov
SAFT Impairment
Subsequent accounting for SAFTs by investors may be difficult due to the limited data available on tokens that are not yet issued and are not actively…
 • 
Andrei Belonogov
Token Issuer Accounting for Staking Rewards
Poll
 • 
Andrei Belonogov
Crypto Token Issuers and Auditor Independence
Would you consider an #auditor of a #utility #token #issuer #independent if they #invested in tokens issued by the client's affiliated foundation?
 • 
Andrei Belonogov
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