The Proposed Regulations (as defined below) track the statutory definition of a digital asset under the Internal Revenue Code but provide that non-fungible tokens (NFTs) and stablecoins also ...

The U.S. Securities and Exchange Commission (SEC) took one small step backwards in regulating the crypto sector on Wednesday when it erased what would have been its first formal definition of “digital ...

The Internal Revenue Service (IRS) recently released proposed regulations regarding broker reporting for digital assets, including expansions of and additions to certain definitions, rules, and ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

May 19, 2023 - In 2022, the Uniform Law Commission adopted new amendments to the model Uniform Commercial Code ("UCC") to address cryptocurrency transactions, including secured lending involving ...

The AICPA updated its digital assets practice aid to assist practitioners with newly effective FASB standards. The practice aid, Accounting for and Auditing of Digital Assets, includes a new ...

Digital assets are still in their early stages, yet the investment universe is ripe with innovation. Morningstar is taking steps to provide tools for tracking and analyzing the group of funds more ...

As the government implements a new law regulating virtual asset businesses, public interest is growing in the broader world of digital money and how different forms of it work.From mobile money and ...

In 2025, New York enacted laws creating a new legal framework—UCC Article 12—for digital assets like cryptocurrencies and NFTs. It focuses on control rather than possession, clarifies transfer and ...