Start a conversation ↗

Description

Crypto-Assets: UAE Regulatory Framework, Accounting and Tax Treatment

Apply a defensible accounting and tax treatment to crypto-assets held by the company

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Crypto-assets are appearing in company accounts while finance teams often lack the reference points they need: the nature of the asset held, valuation at the reporting date, evidence of ownership and justification of flows passing through a trading platform. The subject combines blockchain technology, virtual asset regulation, accounting and tax.

This one-day programme connects these four dimensions. It explains how tokens and platforms operate, sets out the supervisory framework applicable to virtual assets in the UAE, presents the accounting treatment of digital assets under IFRS and then the tax rules applicable to companies and individual holders. Journal entries are prepared from real cases of holding and disposal.

Learning objectives

  • Describe how tokens and trading platforms operate
  • Position the obligations arising from the UAE virtual assets regulatory framework
  • Determine the accounting classification of digital assets held by the company
  • Record acquisition, disposal and valuation transactions
  • Establish the tax treatment applicable to gains realised

What makes this programme different

Entries are prepared from platform statements and public wallet addresses
The ownership evidence chain is built to withstand a regulatory or audit review
Treatment is compared depending on whether the holder is a company or an individual

Programme

1Understanding crypto-assets

Knowing what is being accounted for

  • How a blockchain works and the notion of a wallet
  • Typology of payment, utility and investment tokens
  • Role of platforms, custodians and intermediaries
  • Requirements applicable to virtual asset service providers and their clients in the UAE

2Accounting treatment of digital assets

Preparing supportable journal entries

  • Classification as an intangible asset, inventory or financial asset
  • Initial measurement and measurement at the reporting date
  • Entries for acquisition, disposal and token-to-token exchange
  • Treatment of transaction fees and impairment losses
  • Disclosures to be included in the notes to the financial statements

3Tax treatment and audit readiness

Securing the position with the authorities

  • Taxation of gains realised by a company subject to corporate tax
  • Treatment applicable to disposals made by an individual holder
  • Disclosure obligations relating to accounts and wallets held outside the UAE
  • Building the audit trail and retaining supporting evidence

Who is it for

Auditors, accounting practice staff, corporate accountants, finance directors and tax specialists.

Prerequisites

Sound knowledge of general accounting principles and of the basics of corporate taxation.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.