A balance sheet offers a glimpse into a company’s assets and breaks them into two categories: current and non-current assets. Current assets like cash equivalents and securities can easily be ...

The American Institute of CPAs updated its practice aid on accounting for and auditing digital assets in response to changes in accounting standards. Processing Content The updated version of the ...

The AICPA’s Digital Assets Working Group published the first iteration of its digital assets practice aid in late 2019. Since then, much has changed related to digital assets, and so the practice aid ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Eric's career includes extensive work in both public and corporate accounting ...