What FASB’s Proposed Cash Equivalent Guidance Means for Digital Asset Holders
FASB’s proposed ASU clarifies when certain digital assets may qualify as cash equivalents
Expertise
Joan Moynihan
Senior Manager
CPA, AMP
Biography
Joan lives in New Jersey and is a Senior Manager in Wolf’s Assurance Group where she is responsible for risk management, technical issues, and process improvement. Prior to joining Wolf in 2023, she held a senior management position at an international accounting firm.
Joan’s expertise includes independence requirements including permissibility of activities under SEC, PCAOB, and AICPA standards, internal controls, and client service in audit, consulting, and learning and development, primarily in the financial institution space.
Involvement
- American Institute of Certified Public Accountants (AICPA)
Education
- Bachelor of Science in Accounting from Saint Joseph’s University
RESOURCES
Insights & Thought Leadership
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