Whether a crypto token is a security turns on the Howey test — and the answer shapes everything. Learn the four-part test and how US enforcement works.
Finance · Topic
Crypto Finance — Page 5
Cryptocurrency and digital asset finance guides covering Bitcoin, Ethereum, stablecoins, DeFi protocols, crypto taxation, custody solutions, on-chain analytics, and the accounting treatment of digital assets. Practical content for CFOs, treasurers, and finance teams evaluating crypto exposure, tokenized assets, and the evolving regulatory landscape around blockchain-based finance.
- 759 guides
- 12 subtopics
- Updated May 29, 2026
All guides · page 5
MiCA Explained: The EU’s Crypto Regulation Framework
MiCA is the EU’s comprehensive crypto framework and a global benchmark. Learn how it classifies tokens and what it requires of issuers and service providers.
Real-World Asset Tokenization Explained for Institutions
Tokenization puts traditional assets — treasuries, funds, real estate — on blockchain rails. Learn how it works, the institutional benefits, and the legal challenges.
Institutional Crypto Adoption in 2026: Trends and Drivers
Institutional crypto adoption in 2026 is infrastructure-led, not speculative. Learn the trends — ETFs, regulation, custody, accounting, tokenization — driving it.
Institutional Bitcoin Treasury Strategy: Allocation and Governance
Holding Bitcoin on the balance sheet is now a recognized institutional strategy. Learn the allocation spectrum, governance, sizing discipline, and adopter lessons.
Institutional Crypto Custody: Models, Safeguards, and Choosing One
Whoever holds the keys holds the assets — permanently. Learn the institutional crypto custody models, the safeguards that define professional custody, and how to choose.
What Is a Bitcoin ETF? Spot vs Futures Explained
Spot Bitcoin ETFs gave institutions clean, regulated access to Bitcoin. Learn how they work, how spot and futures differ, and when an ETF beats direct holding.
Cross-Border Crypto Tax: Residency, Source, and Double Taxation
Crypto is borderless; tax systems are not. Learn how residency, source rules, treaties, and international reporting shape crypto tax for globally active businesses.
Crypto Tax Reporting and Form 1099-DA: What Businesses Must Know
Brokers now report crypto on Form 1099-DA, giving authorities direct visibility. Learn how to reconcile records, avoid notices, and file an accurate return.
Crypto Accounting Under US GAAP and IFRS: Fair Value Explained
Crypto accounting changed with the move to fair value under US GAAP. Learn how US GAAP and IFRS treat crypto, how to value it, and what disclosures are required.
DeFi Tax Events Explained: Swaps, Rewards, and Liquidity
DeFi multiplies taxable events and adds genuine ambiguity. Learn how swaps, rewards, liquidity, and airdrops are taxed — and how to track the complexity.
How Are Crypto Capital Gains Taxed for a Business?
Crypto is property, so disposing of it triggers a capital gain or loss. Learn what counts as a taxable event, how gains are calculated, and the records a business needs.
