
ERC-20 Token Journal Entries: A Complete Worked Example
ERC-20 token journal entries for one LINK holding across a year: settlement, a DEX swap, an allowance, a failed transfer, gas, remeasurement and tax basis.
Maksym Buhai
Sep 15, 2026
Resources
Crypto accounting insights, tax guides, and product updates from the Tokenbooks team.

ERC-20 token journal entries for one LINK holding across a year: settlement, a DEX swap, an allowance, a failed transfer, gas, remeasurement and tax basis.
Maksym Buhai
Sep 15, 2026

ERC-20 token valuation in practice: principal market, price source, timestamp convention, thin markets, one fallback ladder, and the evidence that makes a number defensible.
Maksym Buhai
Sep 14, 2026

Why a token balance is not an accounting record: balance queries, Transfer logs, allowances, ticker collisions, block-pinned cut-off and evidence.
Maksym Buhai
Sep 10, 2026

What does the holder of an ERC-20 token own? How to separate a contract balance from a legal claim, using contract evidence, allowances, permit signatures and custody terms.
Maksym Buhai
Sep 9, 2026

A plain ERC-20 token is identified by its chain and its contract, not its ticker. How decimals, proxies, allowances and ETH gas shape the accounting record.
Maksym Buhai
Sep 8, 2026

A full-year Bitcoin accounting example: purchase, mining-pool revenue, wallet transfers, network fees, a sale, a supplier payment, IFRS impairment and US GAAP.
Maksym Buhai
Aug 20, 2026

A worked Ethereum example: journal entries for receipts, purchases, gas, staking rewards, a failed transaction, IFRS impairment and US GAAP fair value.
Maksym Buhai
Aug 18, 2026

Bitcoin valuation for accounting: pick a defensible BTC price using principal-market analysis, timestamps, price fields, source controls and fallback policy.
Maksym Buhai
Aug 13, 2026

How to account for Bitcoin transactions event by event: purchases, customer receipts, fees, self-transfers, custody, sales, lending, losses and period-end.
Maksym Buhai
Aug 11, 2026

The Bitcoin blockchain proves protocol events, not ownership, purpose or basis. Why UTXOs are not accounting lots and what evidence your books still need.
Maksym Buhai
Aug 7, 2026

Bitcoin ownership and custody for accountants: telling native BTC from safeguarded property, an exchange claim, collateral, a BTC receivable or borrowed BTC.
Maksym Buhai
Aug 5, 2026

Accounting for native Ethereum staking rewards: consensus and execution streams, recognition timing, aggregation, measurement and revenue classification.
Maksym Buhai
Aug 4, 2026

A Bitcoin primer for accountants: what BTC, wallets, keys, UTXOs, change outputs, network fees, confirmations, mining and Lightning mean for your ledger.
Maksym Buhai
Aug 3, 2026

How to value ETH for accounting: principal market, fair value, price source, timestamps, 24/7 markets, staking-reward measurement, fallbacks and evidence.
Maksym Buhai
Jul 30, 2026

An event-driven guide to accounting for ETH receipts, purchases, sales, swaps, own-wallet transfers, custody, lending, native staking and the period end.
Maksym Buhai
Jul 29, 2026

Ethereum gas fees for accountants: EIP-1559 mechanics, gas used versus gas limit, burned base fees, failed transactions, lot consumption, IFRS and US GAAP.
Maksym Buhai
Jul 28, 2026

Why Ethereum data is not an accounting ledger: internal transfers, traces, validator records, finality, ownership evidence and a six-layer separation.
Maksym Buhai
Jul 27, 2026

A position-by-position guide to ETH ownership: self-custody, custodians, validator deposits, withdrawal control, lending, collateral and asset identity.
Maksym Buhai
Jul 24, 2026

An Ethereum primer for accountants: native ETH, the account model, wei, wallets, transactions, finality, smart contracts, delegation and native staking.
Maksym Buhai
Jul 23, 2026
Web3 budget tracking in Tokenbooks connects payments, cost centers, counterparties, bank imports, and P&L reporting in one accounting workflow.
Pavel Kudinov
Jun 2, 2026
For treasury reporting, a crypto liability usually needs a current settlement view, not just historical cost. Here is why that matters.
Pavel Kudinov
Apr 16, 2026
Learn how to track, classify, and report cryptocurrency transactions for accurate books and tax compliance, covering DeFi, multi-chain, cost basis methods, and journal entries.
Pavel Kudinov
Jan 15, 2026