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The Statement of Digital Assets

Bridging On-Chain Activity to GAAP Balance Sheet Reporting for Organizations Interacting With Digital Assets

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How It Works

The Process of Building a Statement of Digital Assets 

The number of businesses that operate with digital currencies and digital assets is increasing at a noticeable rate as these instruments move into more parts of finance, trade, and commerce.

 

It is the finance team’s responsibility to manage and close the books, evaluate the performance of the business, determine and record tax exposures, manage the treasury, and perform financial planning and analysis functions. The finance team will need to effectively communicate the balances and analytics surrounding them.

 

The steps to build a Statement of Digital Assets seamlessly fit into existing processes outlined in brief here and in more detail in the paper.

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Wallet Activity

Creation of an accurate Statement of Digital Assets starts with the wallets of an organization.

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Subledger Platform

The subledger is a crypto-specific software tool that acts as an aggregator of wallet activity and allows for proper tracking of digital assets.

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General Ledger

Digital asset activity can be tagged in the subledger and then pushed to the general ledger for appropriate classification.

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Statement of Digital Assets

Data from the subledger and the general ledger is then used to create a Statement of Digital Assets. 

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The Benefits of a Statement of Digital Assets

Book Value vs Fair Market Value

SoDA acts as a level-setting analysis for an organization to view all of its digital assets at both book value and fair market value in the same context.

Fair Market Value Idiosyncrasies

SoDA provides a comprehensive source of truth to navigate the presentation of tokens, native tokens, NFTs, restricted tokens, real world assets, and other digital asset forms.

Wallets, Assets and Roles

SoDA provides clarity to the entire picture of digital asset liquidity, providing transparency and a key tool to monitor wallet hygiene.

A More Complete Liquidity Picture

SoDA is designed to address many of the accounting nuances that working with digital assets entails.
 

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