# ASC 350-60: Intangibles—Goodwill and Other — Crypto Assets Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/350/60/) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:03:09.498Z to 2026-09-10T00:03:31.443Z Record version: sha256:b31e928672015a00f3bfa94b034207290fca6eaa8aafb927bf511f5eab65eff8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60: Intangibles—Goodwill and Other — Crypto Assets ### Machine-generated study aids ```json { "summary": "ASC 350-60 governs the subsequent measurement, presentation, and disclosure of in-scope crypto assets (e.g., bitcoin-type fungible tokens). The core rule is that such assets are measured at fair value on the balance sheet with remeasurement gains and losses recognized in net income (350-60-35-1), replacing the old indefinite-lived intangible impairment-only model. Initial measurement, recognition, and derecognition remain governed by other GAAP (350-60-05-2).", "key_points": [ "Scope is limited to holdings that meet all six criteria in 350-60-15-1: they meet the definition of an intangible asset; give no enforceable rights to or claims on underlying goods, services, or other assets; are created or reside on a blockchain or similar distributed ledger; are secured through cryptography; are fungible; and are not created or issued by the reporting entity or its related parties.", "The Subtopic applies to all entities holding crypto assets (350-60-15-2) but does not address initial measurement, recognition, or derecognition, which follow other GAAP (350-60-05-2).", "Crypto assets are measured at fair value in the statement of financial position, with remeasurement gains and losses included in net income (350-60-35-1).", "Crypto assets must be presented separately from other intangible assets on the balance sheet, and remeasurement gains and losses separately from changes in the carrying amount of other intangible assets (350-60-45-1 through 45-2); more disaggregated presentation is permitted.", "Interim and annual disclosures include, for each significant holding, the name, cost basis, fair value, and number of units held, plus aggregated cost bases and fair values of holdings that are not individually significant (350-60-50-1).", "Annual disclosures include the cost basis method used to compute gains and losses (e.g., FIFO, specific identification, average cost) and the income statement line item if gains and losses are not presented separately (350-60-50-2), plus an aggregate opening-to-closing reconciliation showing additions, dispositions, gains, and losses determined on a crypto-asset-by-crypto-asset basis (350-60-50-3).", "Crypto assets subject to contractual sale restrictions require interim and annual disclosure of their fair value, the nature and remaining duration of the restriction, and circumstances that could cause it to lapse (350-60-50-6)." ], "categories": [ "Subsequent measurement", "Fair value", "Presentation", "Disclosure" ], "audience_level": "intermediate", "student_note": "This is the ASU 2023-08 fix that ended the much-criticized impairment-only model for bitcoin and similar tokens; the common trap is assuming it covers all digital assets — NFTs (nonfungible), wrapped tokens or stablecoins conveying enforceable claims on underlying assets, and self-issued tokens are all outside the scope of 350-60-15-1.", "related_topics": [ "350-30", "820", "230-10", "606", "825" ], "key_concepts": [ "crypto assets", "fair value measurement", "fungible intangible assets", "distributed ledger", "remeasurement gains and losses", "cost basis method", "contractual sale restrictions", "rollforward reconciliation" ] } ``` Source downloaded (UTC): 2026-09-10T00:03:09.498Z to 2026-09-10T00:03:09.498Z Record version: sha256:985892aaa4f0733ea95047bab3ec5d025d9976c123cdce331810ae45d9a5078c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/350/60/#00-status) SEC content: no ##### [350-60-00-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:09.498Z to 2026-09-10T00:03:09.498Z Record version: sha256:2fe204efb78daaad4f3d30d0c5c6872276474365fa17f9e654b6c2b5fae13589 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
ContributionAddedAccounting Standards Update No. 2023-0812/13/2023
Conditional ContributionAddedAccounting Standards Update No. 2023-0812/13/2023
CustomerAddedAccounting Standards Update No. 2023-0812/13/2023
Donor-Imposed ConditionAddedAccounting Standards Update No. 2023-0812/13/2023
Fair Value (2nd def.)AddedAccounting Standards Update No. 2023-0812/13/2023
Inherent ContributionAddedAccounting Standards Update No. 2023-0812/13/2023
Intangible Asset ClassAddedAccounting Standards Update No. 2023-0812/13/2023
Intangible AssetsAddedAccounting Standards Update No. 2023-0812/13/2023
Market ParticipantsAddedAccounting Standards Update No. 2023-0812/13/2023
Not-for-Profit EntityAddedAccounting Standards Update No. 2023-0812/13/2023
Orderly TransactionAddedAccounting Standards Update No. 2023-0812/13/2023
Promise to GiveAddedAccounting Standards Update No. 2023-0812/13/2023
Related PartiesAddedAccounting Standards Update No. 2023-0812/13/2023
Unconditional Promise to GiveAddedAccounting Standards Update No. 2023-0812/13/2023
350-60-05-1AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-05-2AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-15-1AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-15-2AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-35-1AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-45-1 through 45-3
AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-50-1 through 50-7
AddedAccounting Standards Update No. 2023-0812/13/2023
350-60-65-1AddedAccounting Standards Update No. 2023-0812/13/2023
Source downloaded (UTC): 2026-09-10T00:03:11.686Z to 2026-09-10T00:03:11.686Z Record version: sha256:c5bd87ef9426aa25642fbe15ebc60ab7c55108f0ed1273482ae6b378a9c9aff6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/350/60/#05-overview-and-background) SEC content: no ##### [350-60-05-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:11.686Z to 2026-09-10T00:03:11.686Z Record version: sha256:f005640f1d0528b87e90f26a004ad7a2f03415e09bcf73a1c25b3c6167674c18 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic provides guidance on the subsequent measurement, presentation, and disclosure of crypto assets that are within the scope of this Subtopic. ##### [350-60-05-2](https://asc.understandingaccounting.org/asc/350/60/#350-60-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:11.686Z to 2026-09-10T00:03:11.686Z Record version: sha256:d00cbcd94b217417b1c48301af0c47c6f9c04a2d81d07cf644ea84566735887a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic does not address the initial measurement, recognition, and derecognition of crypto assets. Reporting entities shall account for the initial measurement, recognition, and derecognition of crypto assets in accordance with other generally accepted accounting principles (GAAP). Source downloaded (UTC): 2026-09-10T00:03:13.633Z to 2026-09-10T00:03:13.633Z Record version: sha256:755335fc6791ce0ab561e138828ca3ce9fec296bc1df2fbaf24194ec31e25fa9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/350/60/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [350-60-15-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:13.633Z to 2026-09-10T00:03:13.633Z Record version: sha256:a9b5d2b40a6a16f87a447d8e7971f00fefca7831e8621121a398ba49a5641a02 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic applies to holdings of assets that meet all of the following criteria: 1. a Meet the definition of [intangible assets](https://asc.understandingaccounting.org/glossary/i/#intangible-assets "Assets (not including financial assets) that lack physical substance. (The term intangible assets is used to refer to intangible assets other than goodwill.)") as defined in the Codification 2. b Do not provide the asset holder with enforceable rights to or claims on underlying goods, services, or other assets 3. c Are created or reside on a distributed ledger based on blockchain or similar technology 4. d Are secured through cryptography 5. e Are fungible 6. f Are not created or issued by the reporting entity or its [related parties](https://asc.understandingaccounting.org/glossary/r/#related-parties "Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests."). #### Entities ##### [350-60-15-2](https://asc.understandingaccounting.org/asc/350/60/#350-60-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:13.633Z to 2026-09-10T00:03:13.633Z Record version: sha256:4dc92ae70d03fcabdefca6125a7fc5b49cfca2476557aedf70149332215726c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic applies to all entities that hold crypto assets. Source downloaded (UTC): 2026-09-10T00:03:20.817Z to 2026-09-10T00:03:20.817Z Record version: sha256:e2dd0b6d3f0457d130d4bc84955bb9146d491dbb754d0cfd1f82060c32d8fb04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/350/60/#35-subsequent-measurement) SEC content: no ##### [350-60-35-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:20.817Z to 2026-09-10T00:03:20.817Z Record version: sha256:9287fcb3f90cccc72dd895438bcc76accacbb52ab4e0d65f3e5eea8b587b5c87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall measure crypto assets at [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") in the statement of financial position. Gains and losses from the remeasurement of crypto assets shall be included in net income. Source downloaded (UTC): 2026-09-10T00:03:23.550Z to 2026-09-10T00:03:23.550Z Record version: sha256:ad24f4f8021f804f4c034bea1d88949a77979890653b765382e8edfb50e61a5f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/350/60/#45-other-presentation-matters) SEC content: no #### Statement of Financial Position ##### [350-60-45-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:23.550Z to 2026-09-10T00:03:23.550Z Record version: sha256:74feb746a34efaba1e8c187634977777c426333f6d2dd446707d5d6a7500fb55 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Crypto assets shall be presented separately from other [intangible assets](https://asc.understandingaccounting.org/glossary/i/#intangible-assets "Assets (not including financial assets) that lack physical substance. (The term intangible assets is used to refer to intangible assets other than goodwill.)") in the statement of financial position. An entity is permitted to present crypto assets on a more disaggregated basis (for example, by individual crypto asset holding or [intangible asset class](https://asc.understandingaccounting.org/glossary/i/#intangible-asset-class "A group of intangible assets that are similar, either by their nature or by their use in the operations of an entity.")). #### Income Statement ##### [350-60-45-2](https://asc.understandingaccounting.org/asc/350/60/#350-60-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:23.550Z to 2026-09-10T00:03:23.550Z Record version: sha256:05d2a773f94a3ed190f0e9d1db933bcc9d515dc6bac4ef1ec0ad6cea51ce959c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Gains and losses from the remeasurement of crypto assets shall be included in net income and presented separately from changes in the carrying amount of other intangible assets. #### Statement of Cash Flows ##### [350-60-45-3](https://asc.understandingaccounting.org/asc/350/60/#350-60-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:23.550Z to 2026-09-10T00:03:23.550Z Record version: sha256:8ab30de890d46070aac1e023682562832d8977dbf5369eff58a6551333e56844 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance related to the presentation of cash receipts arising from the sale of crypto assets that are received as noncash consideration in the ordinary course of business (or as a [contribution](https://asc.understandingaccounting.org/glossary/c/#contribution "An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."), in the case of a [not-for-profit entity](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.")) and are converted nearly immediately into cash, see paragraphs [230-10-45-21A](https://asc.understandingaccounting.org/asc/230/10/#230-10-45-21A) and [230-10-45-27A](https://asc.understandingaccounting.org/asc/230/10/#230-10-45-27A). Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:0903286d0ed5f4d999122decde1635bb95587590a8e2af5247d0d11268d97c2b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/350/60/#50-disclosure) SEC content: no ##### [350-60-50-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:5afe9d5caf7c38fafe7d3f8ccb38c167b56698c9a7eaec59deea9c6c7d3216b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. At interim and annual reporting periods, an entity shall disclose the following for each significant (as determined by the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.")) crypto asset holding: 1. a Name of the crypto asset 2. b Cost basis 3. c Fair value 4. d Number of units held. An entity shall disclose the aggregated cost bases and fair values of the crypto asset holdings that are not individually significant. ##### [350-60-50-2](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:5e1d55bfb7535110b64e1637f5210ed2780b2db1fe8d41d9a060350c69b29abc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. At annual reporting periods, an entity shall disclose both of the following: 1. a The method used to determine its cost basis for computing gains and losses (for example, first-in, first-out; specific identification; average cost; or other method used) 2. b If not presented separately, the line item in which gains and losses are reported in the income statement. ##### [350-60-50-3](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:9b8b84ff6603d7c918a2c2b3e3f24e9e929db9dba61e2265382dfc2d167c78e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. At annual reporting periods, an entity shall provide a reconciliation, in the aggregate, of activity from the opening to the closing balances of crypto assets, separately disclosing changes during the period attributable to the following: 1. a Additions. 2. b Dispositions. 3. c Gains included in net income for the period, determined on a crypto-asset-by-crypto-asset basis. Each crypto asset holding that has a net gain from remeasurement as included in net income for the period shall be included in the gains line. 4. d Losses included in net income for the period, determined on a crypto-asset-by-crypto-asset basis. Each crypto asset holding that has a net loss from remeasurement as included in net income for the period shall be included in the losses line. ##### [350-60-50-4](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:09d0e1ad90165cbac2ba03d1c6594e76d0762343c9d51f3ee8c07c6b196033b3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity shall disclose the following information about the reconciliation in paragraph [350-60-50-3](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-3): 1. a A description of the nature of activities that result in additions (for example, purchases, receipts from [customers](https://asc.understandingaccounting.org/glossary/c/#customer "A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration."), or mining activities) and dispositions (for example, sales or use as payment for services) 2. b Total amount of cumulative realized gains and cumulative realized losses from dispositions that occurred during the period. ##### [350-60-50-5](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:a466c4aa4a6f93525b2c0b6cc85a12ade53a70b65b86c13ee3a9f182022d9871 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity that receives crypto assets as noncash consideration in the ordinary course of business (or as a [contribution](https://asc.understandingaccounting.org/glossary/c/#contribution "An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."), in the case of a [not-for-profit entity](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.")) that are converted nearly immediately into cash need not include that activity in the disclosures required by paragraphs [350-60-50-3 through 50-4](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-3) . ##### [350-60-50-6](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:4835152cae04520a0dfd12732a3d9a9dc4b67d16edd35d7a125e580260057178 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For interim and annual reporting periods, an entity shall disclose the following information for crypto assets subject to contractual sale restrictions at the balance sheet date: 1. a The fair value of the crypto assets that are subject to contractual sale restrictions 2. b The nature and remaining duration of the restriction(s) 3. c Circumstances that could cause the restriction(s) to lapse. ##### [350-60-50-7](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:25.691Z to 2026-09-10T00:03:25.691Z Record version: sha256:91132aaf1b3c84f3a939b450401da1eac217ad848f99897a3198d86323a956a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In providing the required disclosures in paragraph [350-60-50-6](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-6), an entity with multiple crypto assets subject to contractual sale restrictions shall consider all of the following: 1. a The level of detail necessary to satisfy the required disclosures 2. b How much emphasis to place on each of the required disclosures 3. c How much aggregation or disaggregation to undertake 4. d Whether users of financial statements need additional information to evaluate the quantitative information disclosed. Source downloaded (UTC): 2026-09-10T00:03:27.423Z to 2026-09-10T00:03:27.423Z Record version: sha256:5228162f0783401af3b7380c79641a34d9f42472321f628e03760ba3c88e5a6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 350-60-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/350/60/#65-transition-and-open-effective-date-information) SEC content: no ##### [350-60-65-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:03:27.423Z to 2026-09-10T00:03:27.423Z Record version: sha256:bb3c1ec54c9fcc804e08d30f8cd8dd82827f198ec0ed3a69a0daf45b352871dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Update No. 2023-08, _Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets_.