• What are digital assets?
• The common types of digital assets:
  • Cryptocurrencies (BTC, ETH)
  • Stablecoins (USDC, USDT)
• Accounting classification of cryptocurrencies and stablecoins:
  • Cash and cash equivalents
  • Inventory
  • Financial assets
  • Intangible assets
• Buying and selling cryptocurrencies
  • Entities that trades in cryptocurrencies
  • Entities that hold cryptocurrencies other than for trading
  • Entities that receive cryptocurrencies from customers as consideration for goods sold
  • Entities pay for goods and services using cryptocurrencies
• Custodian of digital assets: on-balance sheet or off-balance sheet accounting:
  • Custodian acting as principal
  • Custodian acting as agent

This workshop qualifies for 3.5 CPE hours in Financial and Sustainability Reporting Standards and Pronouncements (Category 1).

• Accountants
• CFOs and Finance Managers
• Audit Professionals
• Directors and Audit Committee Members
• Anyone interested in having a practical understanding on the accounting of digital assets

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 15 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with MNCs, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).