Accounting and Auditing Cryptocurrencies

…sale of digital assets constitutes revenue. In this case, the revenue should be recognized once the control of the digital assets has transferred. The revenue should be recognized in accordance…

Unrelated Business Income Tax Silo Proposal Rules

revenue and expenses derived from all activities “not substantially related” to their exempt function for the purpose of calculating their Unrelated Business Taxable Income (UBTI) in compliance with section 511(a)(1)….