Tool · Workpaper Templates

Workpaper Templates

Audit-ready starting points for the recurring digital-asset workpapers — citation-anchored and free.

Email updates for new templates and FASB board actions are coming soon. The downloads below are open in the meantime.

CSV Significant holdings disclosure workpaper The ASC 350-60-50-1 table — name, units, cost basis, fair value, restrictions — with tie-out notes and the wrapped-token tracking reminder. Download → CSV Annual rollforward workpaper The ASC 350-60-50-2 activity reconciliation with nature-of-additions column and tie-out checklist to the income statement and holdings table. Download → Markdown Stablecoin classification memo Structured accounting memo: ASC 230-10-20 tests, the tentative April 2026 criteria, conclusion, and an evidence checklist. Download → Markdown Wrapped token scope memo Scope analysis memo over the six ASC 350-60-15-1 criteria with the pending scope-expansion assessment and documentation checklist. Download →

Templates are general-purpose starting points, not professional advice; adapt them to your entity's facts and your firm's documentation standards, and verify every citation against the Codification. Wrapped-token and stablecoin items reference tentative FASB decisions of April 15, 2026 — see the tracker for current status.