Galaxy Digital Holdings LP is listed on the Toronto Stock Exchange (“TSX”) under the ticker “GLXY.” It is a technology-driven diversified financial services and investment management firm that provides institutions with a full suite of scaled financial solutions spanning the digital assets ecosystem.
Accounting Policy: Revenue is measured at fair value of the digital asset at contract inception.
DigitalX Limited shares are listed on the Australian Securities Exchange (ASX code: DCC).It is growing a portfolio of digital finance products and services to transform the way investors and listed company customers originate, invest, and transact with their assets.
Accounting Policy: DigitalX recognizes this portion of income as other income. Furthermore, since the staking interest is in the form of cryptocurrency (ETH), it is recognized as non-cash interest income.
https://www.aemledger.com/post/how-do-public-listed-crypto-entities-account-for-staking-revenue