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Bitcoin & Blockchain

Home /Bitcoin & Blockchain
Featured

The ABCs of the Taxation of Virtual Currency

November 2022 0

In Brief With new technologies come new forms of assets and, eventually, new rules for the regulation and taxation of such assets. Beyond the current…

July/August 2022

Regulatory Concerns Could Dampen Investor Excitement for Stablecoins

Looking Closely at a Controversial Digital Asset Class

By  William M. VanDenburgh, PhD, Roxane DeLaurell, JD, LLM, PhD and Roger B. Daniels, PhD, CPA (inactive)

October 2022 0

In Brief Stablecoins, a class of digitial asset touted as being more constant in their value than other cybercurrencies, have become increasingly popular in recent…

Featured

ICYMI | Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

September 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

June 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

Cryptocurrency Accounting Resources

By  Susan B. Anders, PhD, CPA/CGMA

August 2021 0

The idea of “peer-to-peer electronic cash” was introduced in a white paper by the mysterious “Satoshi Nakamoto” in 2008. (Readers who are curious may enjoy…

Featured

Pragmatic Realities of Bitcoin and Crypto-Investing

By  William M. VanDenburgh, PhD and Roger B. Daniels, PhD, CPA (inactive)

August 2021 0

In Brief Although many investors in cryptocurrencies like Bitcoin have witnessed great gains in the past year, values have also fluctuated dramatically in short order.…

Featured

Using a Permissioned Blockchain?

Consider Structuring It as a VIE

By  John “Jack” Castonguay, PhD, CPA (Va.) and Kathleen M. Bakarich, PhD, CPA

August 2021 0

The adoption of blockchain has grown steadily since the technology was first introduced as a platform to create a decentralized currency, free from the effects…

Featured

The Spread and Use of Blockchains

Investigating Mentions in 10-K Reports

By  Benjamin P. Foster, CPA, CMA and Hua (Christine) Xin, PhD

July 2021 0

In Brief Much attention and hype has surrounded the potential for blockchain technology to disrupt accounting processes. Mentions of this technology in companies' 10-K forms…

Featured

Digital Assets

Does the Perception Match Reality?

By  Eric E. Cohen, CPA and Anthony J. Vinci, CPA, MBA

July 2021 0

In Brief Bitcoin and other digital assets have been prominently featured in the financial news and popular press, to the point where many individual may…

Featured

Cryptoassets: Accounting for an Emerging Asset Class

By  André Sterley

June 2019 0

The growth of cryptoassets has made it incredibly challenging for regulators worldwide to standardize and issue authoritative guidance. Professional accounting standards setting bodies, including FASB…

Bitcoin & Blockchain

Getting Started with Ethereum and DLoc

A Blockchain User’s Guide

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

Editor's Note: The following is a supplement to "Blockchain Basics and Hands-on Guidance: Taking the Next Step toward Implementation and Adoption" by Deniz Appelbaum and…

Featured

The Coming World of Blockchain

A Primer for Accountants and Auditors

By  Joe Murray, CPA

June 2018 0

In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…

Featured

Blockchain Basics and Hands-on Guidance

Taking the Next Step toward Implementation and Adoption

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…

Featured

Reporting Virtual Currency Transactions to the IRS

Time May Be Running Out for Affected Taxpayers

By  Sharon L. McCarthy, JD

May 2018 0

IRS Notice 2014-21, issued on March 25, 2014, made it clear that the IRS would treat virtual currencies that can be converted into traditional currency…

Featured

Bitcoin: Rise of Virtual Currency and its Downfalls

IRS Regulations and Other Drawbacks For Bitcoin

By  Rick Barlin, CPA

October 2017 0

Over the past eight years, financial professionals’ interest in bitcoin and other digital currencies has increased, and now regulators have taken notice. The federal government…

Featured

Digital Currency: Market Value of Bitcoin, Ethereum, and Litecoin

Taxation, Enforcement, and the John Doe Summons

By  Michael Sardar, JD

September 2017 0

Several years ago, the IRS started its successful takedown of secret Swiss banking with the use of a John Doe summons. Currently, it is trying…

Why Blockchain has the Potential to Serve as a Secure Accounting Information System” is locked Why Blockchain has the Potential to Serve as a Secure Accounting Information System Featured

Why Blockchain Has the Potential to Serve as a Secure Accounting Information System

By  Jun Dai, Yunsen Wang and Miklos A. Vasarhelyi, PhD

September 2017 0

Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…

Featured

Blockchain: The Making of a Simple, Secure Recording Concept

By  Yigal Rechtman, CPA, CFE, CITP, CISM

July 2017 0

Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…

Regulation on the Rise as Bitcoin Gains Popularity Featured

Regulation on the Rise as Bitcoin Gains Popularity

By  Rick Barlin, CPA

June 2017 0

Over the past eight years, financial professionals' interest in bitcoin and other digital currencies has increased, and now regulators have taken notice. The federal government…

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  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023












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