Accounting for Crypto Staking Revenue

Who is the customer in staking? The delegator? The blockchain? The end user?

If you can’t answer that clearly, you can’t apply the accounting standard on ‘Revenue Recognition’ correctly (ASC 606/IFRS 15)

Because staking revenue isn’t just “rewards income.” It’s a revenue recognition problem.

Delegators stake tokens.

Validators run nodes.

Blockchains allocate rewards.

So now the real questions start: Are you a principal or an agent?

Agenda

  • Staking mechanics (through an accounting lens)
  • Principal vs agent assessment
  • Journal entries
  • Practical case study, including financial statement disclosures (plus a digital assets roll forward)

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Meet the speakers

Andrei Belonogov

Founder at TechAccountingPro

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