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$ASI Token Merge Accounting
How holders of $FET, $AGIX, and $OCEAN should account for the token merge event?
 • 
Dr. Andrei Belonogov
Accounting Policies of US Bitcoin Mining Companies
Today I am sharing key findings of the research of accounting policies among US-based companies actively engaged in bitcoin mining business.
 • 
Dr. Andrei Belonogov
Accounting for Tether (USDT)
Let's analyze whether USDT is a financial asset or not
 • 
Dr. Andrei Belonogov
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Current vs. Noncurrent Digital Assets
 • Dr. Andrei Belonogov
Accounting Policies of US Bitcoin Mining Companies
 • Dr. Andrei Belonogov
The Flaws of Cash Flows (Part 2)
 • Dr. Andrei Belonogov
SEC RESTful APIs
 • Dr. Andrei Belonogov
KlimaDAO
 • Dr. Andrei Belonogov
FASB Crypto Accounting Standard
 • Dr. Andrei Belonogov
Staking Income for Delegators
How should companies account for staking income?
 • 
Dr. 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
 • 
Dr. Andrei Belonogov
Stablecoins Q4 2023
New series of stablecoin quarterly analytics. In Q3 2024 stablecoin market capitalization rebound primarily driven by growth in Tether volume. Tether's…
 • 
Dr. Andrei Belonogov
2
KlimaDAO
$KLIMA token is a rare crypto asset that we can account for as inventory.
 • 
Dr. Andrei Belonogov
Issuer's Accounting for Token Development Costs
Should issuers capitalize costs of token development?
 • 
Dr. Andrei Belonogov
FASB Crypto Accounting Standard
Considerations related to the new FASB ASC 350-60 "Crypto Assets"
 • 
Dr. Andrei Belonogov
Daily Low or Daily Close?
This is the question.
 • 
Dr. Andrei Belonogov
2
SEC RESTful APIs
Public Company Data Access
 • 
Dr. Andrei Belonogov
Fair value of cryptocurrency
The work that overturned my understanding of the concept of value
 • 
Dr. Andrei Belonogov
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TechAccounting
TechAccounting is an accounting research blog that promotes the development of existing accounting standards and practices. Gravitate towards talking about US GAAP, crypto asset accounting, accounting technology developments, and financial reporting.
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