ICAEW.com works better with JavaScript enabled.

Cryptocurrency helpsheets

Helpsheets, thought leadership and other reports on cyrptocurrency

Guidance on crypto assets

Business Law 07-05-2019

This guidance gives an introduction to crypto-assets for accountants, and how members may encounter clients with these assets. The guidance then outlines the Money Laundering risks that could be associated with clients who hold crypto-assets, and the issues that members will need to consider in their risk assessments.

The essential guide to cryptocurrency

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Tech Faculty 04-04-2019

How do you account for cryptocurrencies? What tax is payable on crypto-transactions? What is the difference between a cryptoasset and a cryptocurrency? What is an ICO? This tech essentials publication provides guidance to help answer some of those questions.

Fintech innovation: perspectives from Singapore and London

Kirstin Gillon 29-10-2018

This international research report, in partnership with the Institute of Singapore Chartered Accountants (ISCA), explores the strengths and challenges for Singapore and London as fintech hubs, and identifies the key elements that underpin successful fintech innovation.

Accounting for cryptocurrencies under FRS 102

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Technical Advisory Services 18-09-2018

The purpose of this technical helpsheet is to consider both the potential accounting treatments under FRS 102 and the presentation of cryptocurrencies within the financial statements. It should be noted that this is an emerging area and practice will no doubt evolve over time.

The essential guide to fintech

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Lesley Meall | Nina Bryant 06-06-2018

Fintech is changing the way businesses and individuals use financial services. This Tech Essentials guide - the first joint guide from the IT Faculty and the Financial Services Faculty - will demystify what fintech could mean for individuals, businesses and advisers.

Special report - Finance and Technology

ICAEW Business and Management Faculty 13-12-2017

This month’s report looks at the impact and influence that technology is having on our roles in finance.