COMMIT OVER

5.1 Presentation and disclosure requirements for crypto assets

Companies must disclose customer crypto holdings on balance

US Companies Must Disclose Customer Crypto Holdings, Says SEC

On March

If a reporting entity has an obligation to safeguard its customers’ crypto assets, the reporting entity should consider the requirements in ASC to provide

FASB Votes on New Disclosure Requirements for Crypto

On March 31, the securities regulator stated that U.S. listed companies that hold crypto-assets for customers should account for them as liabilities on their balance sheets

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SEC.gov

The SEC Wants Public Companies to Disclose Their Crypto Exposure

U.S. listed companies that act as custodians of cryptocurrencies on behalf of their users should account for those assets as liabilities and warn investors about the

Under The New Guidance

Under the new guidance, companies will have to include crypto asset holdings as well as their risk exposure to the FTX bankruptcy and other market developments in their

Companies will be required to disclose significant holdings on an asset-by-asset basis – including the assets held, the quantity of assets held, and the cost basis and fair

SEC issues new guidance requiring companies to disclose

Following An Amendment To Its

Following an amendment to its guidelines, the Securities and Exchange Commission now mandates that US companies that hold crypto assets on behalf of their

A7: Possibly. For example, a broker-dealer may agree with its customers that non-security crypto assets custodied by the broker-dealer for the customers for purposes

US Companies Are Required To Disclose Customer Crypto