Bitcoin Accounting & Tax Panel - Bitcoin for Corporations 2023 (05/03/2023)

Andrew Kang, CFO of MicroStrategy (now Strategy), moderates a panel with Deloitte's Amy Park and Rob Massey and Fortris's Noah Herman on accounting, reporting and tax for companies that hold bitcoin. Recorded at MicroStrategy World 2023 in Orlando on May 3, 2023, the panel discusses FASB's then-proposed move to fair value accounting for digital assets. That standard was finalized in December 2023, and Strategy adopted it at the start of 2025.