On-Chain Accounting Handbook
Standards, audit trails, and record-keeping for digital assets and on-chain activity
A practical guide to applying GAAP, IFRS, and emerging guidance to digital asset activity. Covers classification, measurement, valuation, and building defensible audit trails that satisfy auditors and regulators. Written for accountants, auditors, and finance teams at protocols, funds, and corporates who need to bridge traditional frameworks with on-chain data and controls.
Chapters
Chapter 1: Accounting Frameworks and Digital Assets
GAAP, IFRS, and regulator guidance on digital assets; classification (inventory, intangible, other) and measurement (cost, fair value, impairment).
Chapter 2: Valuation and Fair Value
Valuation approaches for tokens, NFTs, and protocol positions; Level 1–3 inputs, key assumptions, and disclosure requirements.
Chapter 3: Audit Trails and Reconciliation
Reconciling on-chain data to books and records; evidence retention, subledgers, and documentation expectations for auditors.
Chapter 4: Disclosure and Internal Controls
What auditors and regulators expect: footnote disclosure, internal control design, and readiness for year-end and exams.
What Readers Say
“Bridges the gap between traditional accounting and on-chain reality—exactly what our audit team needed.”
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On-Chain Accounting Handbook
Standards, audit trails, and record-keeping for digital assets and on-chain activity
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