How Staking Rewards Affect Token Value: Tax, Reporting, and Valuation Implications

This article explains how staking rewards affect tax reporting, financial reporting, and token valuation. It covers Rev. Rul. 2023-14, dominion and control, locked rewards, liquid staking tokens, ASC 350-60, ASU 2023-08, emission mechanics, dilution-adjusted yield, and audit-ready documentation.