EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Overview
Our publication summarizes Staff Accounting Bulletin (SAB) No. 121, which was issued by the SEC staff to provide guidance on the accounting for obligations to safeguard crypto assets an entity holds for platform users. It also discusses the disclosures that the staff expects these entities to make and the staff’s expectations for when an entity should apply the guidance.