Scope sheet
finbryn.com
Accounting
Crypto fair value accounting under ASU 2023-08
Finbryn provides crypto fair value accounting under ASU 2023-08 for operating businesses that hold crypto on the balance sheet: a crypto subledger by lot, monthly fair value remeasurement entries, disclosure support and a tie-out to the ledger. We work from read-only data and never hold keys or custody assets.
What is included
- Crypto subledger with units, cost and fair value by asset and by lot
- Monthly fair value remeasurement entries with price source and cut-off time documented
- Scope memo draft listing which holdings fall under ASU 2023-08
- Disclosure support: significant holdings, restrictions and the activity rollforward
- Tie-out of wallet and exchange balances to the general ledger
- Opening retained earnings adjustment support for the adoption year
The process
- 1.
Scope pass
We list each holding against the ASU 2023-08 criteria and flag assets that need separate analysis.
- 2.
Read-only access
Exchange API keys with read-only permission, statement exports and public wallet addresses. No keys or signing access.
- 3.
Lot build
Transaction history is loaded, lots are assigned and units are reconciled to wallet and exchange balances.
- 4.
Price policy
A fair value source and measurement time are documented for the company to adopt.
- 5.
Monthly remeasurement
Carrying amounts move to fair value, the change is booked to net income and the result ties to the ledger.
- 6.
Disclosure support
At year end we prepare the holdings schedule and activity rollforward for the financial statements.
Software
QuickBooks Online, Xero, NetSuite, Excel, Google Sheets
Pricing
Scope depends on wallets, exchange accounts, monthly transaction volume and any rebuild needed for the adoption year. A small treasury can fit inside monthly reporting scope; larger or multi-year work is quoted separately. See /us/pricing.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed October 2026