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  • April 2022
  • Supplement
  • HBS Case Collection

MicroStrategy: Accounting for Cryptocurrency (B)

By: Jonas Heese and Annelena Lobb
  • Format:Print
  • | Language:English
  • | Pages:10
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Abstract

In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding large quantities of Bitcoin. But accounting standards for cryptocurrency remained unclear, which could lead to conflicts such as this one with the SEC.

Keywords

Cryptocurrency; Bitcoin; Accounting; Finance; Technology Industry

Citation

Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.

About The Author

Jonas Heese

Accounting and Management
→More Publications

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More from the Authors
  • Conflicts of Interest at Bell Bank By: Jonas Heese
  • Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation? By: Jonas Heese and Charles C.Y. Wang
  • Widening the Talent Pipeline: Skills-First Hiring By: Boris Groysberg, Sarah Mehta, Annelena Lobb and Kerry Herman
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