Auditing Digital Assets: Considerations for Valuation - Society of Louisiana Certified Public Accountants

Overview

In this webcast, you’ll learn about valuation considerations when auditing digital assets.

Measuring digital assets using prices in active markets

Measuring digital assets that are thinly traded

Evaluating an entity's impairment analysis for indefinite-lived out-of-scope crypto intangible assets

Recognition of realized gains and losses on sales of digital assets

An understanding of digital assets.

Accounting and finance professionals

CPAs

Auditors

Recall internal control considerations.
Recall audit procedures when digital assets are measured using prices in active markets.
Recall audit procedures when digital assets are thinly traded.
Identify audit considerations when evaluating the entity's impairment analysis for indefinite-lived out-of-scope crypto intangible assets.
Identify audit considerations for an entity that recognizes realized gains and losses on sales of digital assets.