
Are stablecoins cash equivalents? What FASB's 2026 proposal actually says
FASB's August 2026 proposal on digital assets and cash equivalents, explained. What it changes, the three criteria that matter, and the November 19 comment deadline.
Practical guides, regulator deep-dives and product updates. Written by people who file crypto returns for a living.

FASB's August 2026 proposal on digital assets and cash equivalents, explained. What it changes, the three criteria that matter, and the November 19 comment deadline.

Ireland's DAC8 and CARF crypto reporting rules explained: who counts as an RCASP, registration and self-certification deadlines, what gets reported, and the penalties.

Australia is implementing the OECD Crypto-Asset Reporting Framework. What CARF means for offshore exchange holdings, when reporting starts, and how to prepare.

The ATO taxes ordinary staking as income, but has no specific ruling on liquid staking or restaking tokens like stETH and eETH. What is settled, and what isn't.

How the ATO treats crypto in an SMSF in 2026: the sole-purpose test, asset separation, market valuation, related-party rules, and what auditors now want to see.

MiCA Article 68 makes CASPs keep transaction-level records for five to seven years. What that covers, how DAC8 raises the stakes, and where a subledger fits.

Withhold KESt at source and your users' crypto tax is final, no return needed. Use a foreign provider and they self-declare. Here's why the difference matters.

Austria's gleitender Durchschnittspreis is struck per wallet, not across all a user's holdings. Here's how the moving-average basis actually works for KESt.

Under CARF, a user who won't self-certify can't transact forever. Here's the reminder cadence, the cure period, and when you have to block the account.

CARF nexus follows your establishment, not your users. Here's the residence-to-branch hierarchy, why you report in one jurisdiction, and how it plays out.

Most CARF questions aren't about the easy 90%. Here's how the framework treats DeFi interfaces, withdrawals to self-custody, and payments for goods.

A CARF filing that fails schema validation bounces. Here are the recurring XML errors, from DocRefId collisions to bad TINs, and how to catch them first.