ASC 820 for LP Investors: How to Know Your Fund Valuations Are Accurate
This article explains what LP investors should understand about ASC 820 and fund valuation reporting. It covers why fair values matter for NAV, performance, and asset allocation; how ASC 820 and ASC 946 work together; and what LPs should look for in the valuation process, including independence, documentation, assumptions, and third-party support.
Crypto vs Token vs Coin: The CFO's Guide to Classification, Accounting, and Valuation
Digital asset classification starts with the difference between coins, tokens, and cryptocurrency, but the real accounting and valuation work depends on the rights each asset carries. This guide gives CFOs a practical framework for evaluating digital assets under ASC 350-60 and ASC 820, including scope analysis, principal market selection, hierarchy levels, special cases like stablecoins and NFTs, and audit-ready documentation.