Archive - Technicalities & Accounting

April 2025

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.

Apr 26 •

Andrei Belonogov

Community Grant Accounting

DAO grants. What are the typical considerations relevant for recipients' accounting?

Apr 22 •

Andrei Belonogov

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…

Apr 21 •

Andrei Belonogov

Can a Bitcoin Transaction Be Reversed After Confirmation?

Some nuanced exceptions explained

Apr 19 •

Andrei Belonogov

Why Longevity Shouldn't Be Mistaken for Quality Experience.

Apr 8 •

Andrei Belonogov

March 2025

Auditor Independence & Tax Services

Independence of the auditor responsible for preparation of the entity's tax provision

Mar 28 •

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

Mar 26 •

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…

Mar 25 •

Andrei Belonogov

Token Issuer Accounting for Staking Rewards

Mar 24 •

Andrei Belonogov

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