In this Issue

Each year, The CPA Journal focuses on the impact emerging technologies have on the profession. New technologies often give rise to new asset classes that require new rules for their reporting, valuation, and accounting. Sometimes it is easy to analogize their treatment to existing assets, but often more analysis is required. In this issue, authors Brian Mittendorf and Sean Stein Smith review the basics of NFTs and note the current ambiguity over their current tax treatment and reporting requirements. William Van-Denburgh, Roger Daniels, and Roxane DeLaurell examine FASB's proposed guidance on accounting for crypto assets while analyzing what some companies are already doing under existing GAAP.

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