Glossary
Staking rewards
Assets received for participating in a proof-of-stake network's consensus, whose recognition timing is genuinely unsettled.
There is no specific accounting standard on when a staking reward should be recognised, so practice borrows from tax guidance written to answer a different question — generally pointing at the moment the recipient has control.
Around that sit several further judgements: whether rewards are recognised gross or net of validator commission, how slashing losses are treated, and what happens where rewards accrue continuously but are only claimable periodically.
Where this comes up
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