The American Institute of Certified Public Accountants (AICPA) has released a revised edition of its "Accounting and Auditing Guide for Digital Assets," aiming to help professionals navigate emerging transaction structures and business models with greater clarity and consistency under existing standards. The new guide specifically addresses stablecoin issuers, focusing on how to recognize obligations related to issued tokens and how to account for the reserve assets supporting these tokens. It also includes an auditing chapter on mining revenue arrangements, detailing considerations and procedures for evaluating common revenue structures such as transactions involving mining pool participants and data center hosting providers.