- What is an OTC exchange?
- What challenges do OTC exchanges face in preparing financial reports?
- Should client crypto assets be presented on the balance sheet?
- Should income be presented as gross/net income in the financial statements?
- Accounting for the purchase and valuation of cryptocurrencies on OTC exchanges?
- What is the accounting treatment of the valuation method used in the sale of OTC exchanges?
- End-of-period accounting treatment and reconciliation of cryptocurrency accounts.
https://www.theaccountantquits.com/articles/accounting-treatment-for-otc-brokers