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Comment Letter on June 5, 2023 FASB’s Proposed Accounting Standards Update, Intangibles—Goodwill and Other— Crypto Assets (Subtopic 350-60)– Accounting for and Disclosure of Crypto Assets

Jun 05, 2023 · 750.8 KB Download

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The AICPA’s Financial Reporting Executive Committee (FinREC) commented on FASB’s Proposed Accounting Standards Update, Intangibles—Goodwill and Other— Crypto Assets (Subtopic 350-60)– Accounting for and Disclosure of Crypto Assets.

The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), is a senior committee of the Institute for financial reporting. It is authorized to make public statements on behalf of the Institute on financial reporting matters without the clearance of either the Council or the board of directors of the Institute and to clear statements of other committees that include references to financial reporting positions.

The mission of FinREC is to determine the Institute's technical policies regarding financial reporting standards and to be the Institute's spokesbody on those matters, with the ultimate purpose of serving the public interest by improving financial reporting.

Download the FinREC June 5, 2023, comments on the FASB digital assets exposure draft

File name: aicpa-digital-assets-comment-letter-6-5-2023.pdf

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