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ASC 606 Revenue Recognition

Community Grant Accounting
DAO grants. What are the typical considerations relevant for recipients' accounting?
 • 
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.
 • 
Andrei Belonogov
Performance Obligations
Framework for identification of performance obligations with an illustrative application for validators of proof-of-stake blockchain networks.
 • 
Andrei Belonogov
Matching Principle
At EDAS 2024, I listened to the EisnerAmper presentation, which stated that FASB ASC 606 relies on the matching principle.
 • 
Andrei Belonogov
In-substance fixed... But variable
Accounting for non-cash consideration denominated in a fixed cash equivalent value
 • 
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.
 • 
Andrei Belonogov
Polling Questions
A few polling questions for fun
 • 
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
 • 
Andrei Belonogov
Ownership of mining rewards
Enforcement on chain
 • 
Andrei Belonogov
Polling question
Revenue recognition
 • 
Andrei Belonogov
Accounting for Crypto Receivables
Step-by-step guide
 • 
Andrei Belonogov
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