Edit: admin
According to Accounting Today, the American Institute of CPAs has updated its accounting practice aid "Accounting and Auditing of Digital Assets", which is the non-authoritative guidance issued by the association on how to audit digital assets. This update supplements the new accounting guidelines issued by the Association last year.
Note: The Digital Assets Working Group of the American Institute of Certified Public Accountants issued a practical guide for the first time in December last year, providing guidance on how to calculate and audit digital assets such as Bitcoin and other forms of encrypted currencies.
Link to this article: https://www.8btc.com/article/624109