Coinbase Q3 2026: $719M Profit on Flat Revenue, 87% of Pre-Tax Income From Crypto Gains
Coinbase earned $719M in Q3 2026 on flat revenue: a $715M crypto mark-to-market gain drove the profit, while revenue fell 35% and operating income 87%.
#digital-assets
Digital Assets
Manage and account for digital assets including crypto and NFTs
FASB Proposes Treating Stablecoins as Cash Equivalents: What It Means If Your Business Holds USDC
FASB's August 2026 proposal would let a stablecoin sit in the cash line only with direct issuer redemption, 1:1 segregated reserves, and annual disclosure.
Tokenized Equity Is Still Equity: What the SEC's 2026 Guidance Means for Your On-Chain Raise
Tokenized equity is still equity under the SEC's 2026 guidance — pick your Reg D or Reg A exemption before you mint, and keep one authoritative cap table.
Paying Your Team in Stablecoins? The IRS Still Wants Its Cut in Dollars
Wages paid in USDC are taxable at their U.S. dollar value on the date of receipt — subject to income tax withholding, FICA and FUTA, and reportable on Form W-2 — but the IRS will not accept deposits in crypto. A practical guide to split-pay withholding, state wage-payment law, and the bookkeeping a crypto payday requires.
Payoneer Is Adding Stablecoin Payouts in 2026: A Practical Bookkeeping Guide for Cross-Border Sellers
Payoneer will add Bridge-powered USDC and USDT payouts in 2026. Learn how cross-border sellers save on FX and wire fees, what GENIUS and FASB changes mean, and how to book stablecoin receipts at FMV, track FIFO lots, and reconcile Payoneer, blockchain, and bank statements.
Crypto Estate Planning for Business Owners: Documenting Wallets, Seed Phrases, and NFTs So Your LLC Outlives You
A business owner's guide to inventorying crypto wallets, seed phrases, and NFT holdings so your LLC's treasury survives incapacity or death — RUFADAA-compliant will language, Shamir backups, platform legacy tools, and per-wallet bookkeeping that keeps the estate honest.
California's DFAL Is Now in Force: Does Your Small Business Need a Crypto License?
California's Digital Financial Assets Law (DFAL) took full effect July 1, 2026, with penalties up to $100,000 per day for unlicensed crypto activity. Who needs a DFPI license, who qualifies for the merchant and $50,000 de minimis exemptions, and what the NMLS application requires.
The CLARITY Act Senate Showdown: What Crypto Market-Structure Rules Could Mean for Your Business's Digital Assets
The CLARITY Act cleared the House 294-134, but as of mid-July 2026 markets give it roughly 43% odds of passing the Senate before the August recess. Here's what the crypto market-structure bill means for businesses holding digital assets — and why FASB's ASU 2023-08 fair-value accounting rules already apply regardless of the vote.
Bitcoin Mining Bookkeeping: Why Every Mining Pool Payout Is Its Own Taxable Event
Under IRS Notice 2014-21, every mining pool payout is ordinary income at its fair market value on receipt — a daily-payout pool creates ~365 taxable events a year before you sell anything. This guide covers hobby vs. Schedule C classification, 15.3% self-employment tax, Section 179 vs. 100% bonus depreciation for ASICs, the 2026 per-wallet cost-basis rule, Form 1099-DA reconciliation, and the per-lot records mining books need to survive an audit.
Digital Estate Planning for Business Owners: What Happens to Your Domains, Crypto, and Cloud Accounts When You're Gone
An estimated 20% of all Bitcoin is permanently inaccessible because owners died without sharing private keys — a practical guide to inventorying domains, crypto wallets, and cloud accounts under RUFADAA before a crisis forces the issue.
Getting Paid in Stablecoins: What the GENIUS Act Means for Small Business
The GENIUS Act, signed into law in July 2025, creates the first federal framework for payment stablecoins, and small businesses accepting them must record fair market value at receipt, track cost basis per transaction, and prepare for Form 1099-DA reporting starting with 2026 transactions.
Your Nonprofit Just Received a Bitcoin Donation. Now What?
A practical guide for nonprofits accepting cryptocurrency donations — how to write a gift acceptance policy for digital assets, apply FASB's ASU 2023-08 fair-value accounting rules, and meet IRS substantiation requirements including Form 8283 signatures, qualified appraisals over $5,000, and the Form 8282 three-year disposition rule.