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TechAccounting

Dr. Andrei Belonogov

TechAccounting is an accounting research blog that promotes the development of existing accounting standards and practices. Gravitate towards talking about US GAAP, crypto asset accounting, accounting technology developments, and financial reporting.

Platform
Substack
PricingFreemiumPublishesWeekly
Issues60SubscribersRead techaccountingpro.substack.com

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Latest Issues

Recent posts by this newsletter. Browse the email archive.

Use of Python Audit Data Analytics Routines by AICPA

Auditing standards emphasize the need for a thorough assessment of risks associated with the use of IT applications and technology resources by reporting entities. Auditors must not only understand the systems they audit but also take respo...

a month ago
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WBTC & WETH: Accounting Treatment for Wrapped Tokens

A few weeks ago, I was attending Bitwave’s EDAS 2024 in Nashville, TN, and listened to the panel that involved the accounting team from Coinbase who was discussing how they viewed the wrapped tokens akin to rights to receive the underlying ...

2 months ago
0
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Matching Principle

At EDAS 2024, I listened to the EisnerAmper presentation, which stated that FASB ASC 606 relies on the matching principle. Do you still follow or refer to the matching principle in your work? Or have your views changed since FASB released S...

2 months ago
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In-substance fixed... But variable

Question: How should changes in the fair value of noncash consideration be accounted for under ASC 606 when a contract is denominated in fiat but payable in tokens, especially if the quantity of tokens depends on the token’s fair value at t...

2 months ago
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Authors

The writers behind this newsletter.

  • Dr. Andrei Belonogov

    Technical Accounting Research | Accounting Ambiguity Expert | AI in Accounting Enthusiast | Author of 2 (so far) books

  • Frequently Asked Questions

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