1.1 Introduction

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<div class="navbar-item"> <a href="/"> <img class="logo" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/pwc_logo@2x.png" alt="PwC logo@2x"/> </a> <span class="border"></span> <h5>Viewpoint</h5> </div> </div> </div> </nav>  <div class="doc-body-head columns"> <div class="column title"> <div class="badge-favorited-container"> <p class="badge-favorited active">Favorited Content</p> </div> <h1>1.1 Introduction</h1> <div class="publication">Publication date: 31 Dec 2023   </div> <div class="in-depth"><span class="is-uppercase">us</span> Crypto assets guide </div> </div> </div> </div> </section> <div style="display: inline;"><div style="display: inline;"> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-a04aa92f-c463-4900-80f7-9e417d17e6ba" class="p">Cryptographic assets (crypto assets) are transferable digital representations that are designed in a way that prohibits their copying or duplication. The technology that facilitates the transfer of crypto assets is referred to as blockchain or distributed ledger technology. Blockchain is a digital, decentralized ledger that keeps a record of all transactions that take place across a peer-to-peer network and enables the encryption of information.</div> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-5d085c13-73a4-4d94-8db9-d0185847eeeb" class="p">Crypto assets come in a variety of forms, and new crypto assets (sometimes referred to as digital tokens or digital assets) continue to be created. These assets may function as a medium of exchange, provide a right to use a product or service, provide rights to an underlying asset, provide voting rights, or provide rights to profits and losses among others.</div> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-16c812db-9b02-416e-b98c-c3694f0084b9" class="p"><b id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_b-ea110fa8-12a0-4798-89c4-c2d15f4f065a" class="ph b"><i id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_i-97788d5e-e603-4cff-9563-3393e4c0ac38" class="ph i">New guidance</i></b></div> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-186fb0b9-d276-4e09-a2da-088d10775d4a" class="p">In December 2023, the FASB issued <a class="xref pwc-xref" href="/dt/us/en/fasb_financial_accou/asus_fulltext/2023/asu202308/asu202308/asu202308.html#pwc-topic.dita_9d351c35-f102-448a-9fdd-52f179e68323" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" target="_self">ASU 2023-08</a>, <i id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_i-d0985d40-1896-4d9f-b7ce-77570350ef3e" class="ph i">Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets</i>. This guidance requires all entities holding crypto assets that meet certain requirements to subsequently measure those in-scope crypto assets at fair value, with the remeasurement recorded in net income. The new guidance requires separate presentation of in-scope crypto assets from other intangible assets on the balance sheet. Remeasurement of those crypto assets is also required to be recorded separately from amortization or impairment of other intangible assets in the income statement. Additional disclosures are required, including significant crypto asset holdings as well as a reconciliation of the beginning and ending balances of crypto assets.</div> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-e373ba5f-56c9-4bbc-a9b6-b636273c7bef" class="p">Before the ASU, in-scope crypto assets were generally accounted for as indefinite-lived intangible assets, which is a cost-less-impairment accounting model.</div> <div id="pwc-topic.dita_5fda2a38-86ab-47ab-8990-d57d90952a78_p-c623f5c7-cf36-4297-8849-40a67edbc8c4" class="p">The new guidance should be applied using a modified retrospective transition method with a cumulative-effect adjustment recorded to the opening balance of retained earnings as of the beginning of the year of adoption. All calendar year-end entities with holdings in crypto assets are required to adopt the new guidance in 2025, with early adoption permitted. See <a class="xref pwc-xref" href="/dt/us/en/pwc/accounting_guides/crypto-assets-guide/crypto_assets_guide/ch2_holding_crypto_assets/24_crypto_assets_accounted.html" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" target="_self">CA 2.4</a> for accounting considerations related to crypto assets in the scope of ASC 350-60 and <a class="xref pwc-xref" href="/dt/us/en/pwc/accounting_guides/crypto-assets-guide/crypto_assets_guide/ch5disclosure/5_4_presentation_and_disc.html" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" target="_self">CA 5.4</a> for presentation and disclosure requirements for those in-scope crypto assets.</div> </div></div>  </div> </div> </div> </div> <div class="footnote aem-GridColumn aem-GridColumn--default--12"><div class="footnotes"> </div> </div> <div class="content-copyright aem-GridColumn aem-GridColumn--default--12"> <div class="doc-body-copyright"> <p>PwC. All rights reserved. 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All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see <a href="https://www.pwc.com/structure">www.pwc.com/structure</a> for further details.</p> </div> </div> </footer> </noindex> <noindex> <div class="copyright-protected"><p>This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.</p></div> </noindex> </div> </div> </div><div class="search-modal aem-GridColumn aem-GridColumn--default--12"> <noindex>  </noindex> </div> <div class="user-registration-modals aem-GridColumn aem-GridColumn--default--12"> <noindex>  <script id="edit-preference-list" type="text/x-template"> <div class="column is-4" :id="divId"> <p class="check-head" for="">{{title}}</p> <div v-for="index in _.range(0,getCutOff(columnList.length))" :key="index" class="remember-me"> <label class="check"> <input type="checkbox" :value=columnList[index][localelistPropertyName][langtitlePropertyValue] v-model="selectedItems" @change="updateValue"> <span class="checkmark"></span> <span>{{columnList[index][propertyName]}} <span class="langTitle" :value=columnList[index][localelistPropertyName][langtitlePropertyValue]> ({{columnList[index][localelistPropertyName][langtitlePropertyName]}}) </span> <a v-if="columnList[index].setAsPrimary" :id=columnList[index][localelistPropertyName][langtitlePropertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span> <span class="checkmark"></span> </label> </div> <p class="listing-bottom-option" v-if="showErrorBlock">{{errorMessage}}</p> </div> <div v-for="index in _.range(getCutOff(columnList.length),columnList.length)" :key="index"> <label class="custom-check "> <input type="checkbox" :value=columnList[index][propertyValue] v-model="selectedItems" @change="updateValue"> <span class="check-label">{{columnList[index][propertyName]}} <a v-if="columnList[index].setAsPrimary" :id=columnList[index][propertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span><span class="checkmark"></span></label> </div> </script> <div class="modal edit-profile-modal"> <div class="modal-background"></div> <div class="modal-content has-background-white">   <form id="editProfile" class="has-background-white wizard clearfix" role="application"> <div class="steps clearfix"> <ul role="tablist"> <li role="tab" class="first current" aria-disabled="false" aria-selected="true"> <a id="editProfile-t-0" href="#editProfile-h-0" aria-controls="editProfile-p-0"> <span class="current-info audible">current step: </span> <span class="number">1.</span> Warning 2</a> </li> <li role="tab" class="disabled" aria-disabled="true"> <a id="editProfile-t-1" href="#editProfile-h-1" aria-controls="editProfile-p-1"><span class="number">2.</span> Warning 2</a> </li> <li role="tab" class="disabled last" aria-disabled="true"> <a id="editProfile-t-2" href="#editProfile-h-2" aria-controls="editProfile-p-2"><span class="number">3.</span> Warning 2</a> </li> </ul> </div> <div class="content clearfix"> <h3 class="will-be-hidden title current" id="editProfile-h-0" tabindex="-1">Warning 2</h3> <fieldset class="content is-marginless jquery-step1 body current show-account-menu" v-bind:class="{'cp-analytics': isCompleteProfile}" id="editProfileModalOne" role="tabpanel" aria-labelledby="editProfile-h-0" aria-hidden="false"> <div class="columns"> <div class="column"> <h2 class="title is-1">{{isCompleteProfile ? "Setup your profile before Sign In" : "Profile"}}</h2> <p class="title-description">{{editProfile.email}}</p> </div> </div> <div class="columns field-top-margin"> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="edit-first-name">First name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.firstName" @blur="validateRequired('firstName')" id="edit-first-name" placeholder="First name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.firstName.hasError}"> {{validation.firstName.errorMessage}}</span> </div> <div class="field"> <label class="label" for="edit-last-name">Last name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.lastName" id="edit-last-name" @blur="validateRequired('lastName')" placeholder="Last name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.lastName.hasError}"> {{validation.lastName.errorMessage}} </span> </div> </div>  <div class="field-body"> <div class="field"> <label class="label">Country or region*</label> <div class="select is-fullwidth "> <select class="is-radiusless" ref="country" disabled v-model="editProfile.country" @change="validateRequired('country')"> <option value="">Select country or region</option> <option value="AF">Afghanistan</option> <option value="AX">Åland Islands</option> <option value="AL">Albania</option> <option value="DZ">Algeria</option> <option value="AS">American Samoa</option> <option value="AD">Andorra</option> <option value="AO">Angola</option> <option value="AI">Anguilla</option> <option value="AQ">Antarctica</option> <option value="AG">Antigua and Barbuda</option> <option value="AR">Argentina</option> <option value="AM">Armenia</option> <option value="AW">Aruba</option> <option value="AU">Australia</option> <option value="AT">Austria</option> <option value="AZ">Azerbaijan</option> <option value="BS">Bahamas</option> <option value="BH">Bahrain</option> <option value="BD">Bangladesh</option> <option value="BB">Barbados</option> <option value="BY">Belarus</option> <option value="BE">Belgium</option> <option value="BZ">Belize</option> <option value="BJ">Benin</option> <option value="BM">Bermuda</option> <option value="BT">Bhutan</option> <option value="BO">Bolivia</option> <option value="BA">Bosnia and Herzegovina</option> <option value="BW">Botswana</option> <option value="BV">Bouvet Island</option> <option value="BR">Brazil</option> <option value="IO">British Indian Ocean Territory</option> <option value="VG">British Virgin Islands</option> <option value="BN">Brunei Darussalam</option> <option value="BG">Bulgaria</option> <option value="BF">Burkina Faso</option> <option value="BI">Burundi</option> <option value="KH">Cambodia</option> <option value="CM">Cameroon</option> <option value="CA">Canada</option> <option value="CV">Cape Verde</option> <option value="KY">Cayman Islands</option> <option value="CF">Central African Republic</option> <option value="TD">Chad</option> <option value="CL">Chile</option> <option value="CN">China</option> <option value="CX">Christmas Island</option> <option value="CC">Cocos (Keeling) Islands</option> <option value="CO">Colombia</option> <option value="KM">Comoros</option> <option value="CG">Congo</option> <option value="CD">Congo - the Democratic Republic of the</option> <option value="CK">Cook Islands</option> <option value="CR">Costa Rica</option> <option value="CI">Côte d'Ivoire</option> <option value="HR">Croatia</option> <option value="CW">Curaçao</option> <option value="CY">Cyprus</option> <option value="CZ">Czech Republic</option> <option value="DK">Denmark</option> <option value="DJ">Djibouti</option> <option value="DM">Dominica</option> <option value="DO">Dominican Republic</option> <option value="EC">Ecuador</option> <option value="EG">Egypt</option> <option value="SV">El Salvador</option> <option value="GQ">Equatorial Guinea</option> <option value="ER">Eritrea</option> <option value="EE">Estonia</option> <option value="ET">Ethiopia</option> <option value="FK">Falkland Islands (Malvinas)</option> <option value="FO">Faroe Islands</option> <option value="FJ">Fiji</option> <option value="FI">Finland</option> <option value="FR">France</option> <option value="GF">French Guiana</option> <option value="PF">French Polynesia</option> <option value="TF">French Southern Territories</option> <option value="GA">Gabon</option> <option value="GM">Gambia</option> <option value="GE">Georgia</option> <option value="DE">Germany</option> <option value="GH">Ghana</option> <option value="GI">Gibraltar</option> <option value="GR">Greece</option> <option value="GL">Greenland</option> <option value="GD">Grenada</option> <option value="GP">Guadeloupe</option> <option value="GU">Guam</option> <option value="GT">Guatemala</option> <option value="XC">Guernsey</option> <option value="GG">Guernsey</option> <option value="GN">Guinea</option> <option value="GW">Guinea-Bissau</option> <option value="GY">Guyana</option> <option value="HT">Haiti</option> <option value="HM">Heard Island and McDonald Islands</option> <option value="HN">Honduras</option> <option value="HK">Hong Kong SAR, China</option> <option value="HU">Hungary</option> <option value="IS">Iceland</option> <option value="IN">India</option> <option value="ID">Indonesia</option> <option value="IQ">Iraq</option> <option value="IE">Ireland</option> <option value="IM">Isle of Man</option> <option value="IL">Israel</option> <option value="IT">Italy</option> <option value="JM">Jamaica</option> <option value="JP">Japan</option> <option value="XD">Jersey</option> <option value="JE">Jersey</option> <option value="JO">Jordan</option> <option value="KZ">Kazakhstan</option> <option value="KE">Kenya</option> <option value="KI">Kiribati</option> <option value="XK">Kosovo</option> <option value="KW">Kuwait</option> <option value="KG">Kyrgyzstan</option> <option value="LA">Laos</option> <option value="LV">Latvia</option> <option value="LB">Lebanon</option> <option value="LS">Lesotho</option> <option value="LR">Liberia</option> <option value="LY">Libya</option> <option value="LI">Liechtenstein</option> <option value="LT">Lithuania</option> <option value="LU">Luxembourg</option> <option value="MO">Macau SAR, China</option> <option value="MK">Macedonia</option> <option value="MG">Madagascar</option> <option value="MW">Malawi</option> <option value="MY">Malaysia</option> <option value="MV">Maldives</option> <option value="ML">Mali</option> <option value="MT">Malta</option> <option value="MH">Marshall Islands</option> <option value="MQ">Martinique</option> <option value="MR">Mauritania</option> <option value="MU">Mauritius</option> <option value="YT">Mayotte</option> <option value="MX">Mexico</option> <option value="FM">Micronesia</option> <option value="MD">Moldova</option> <option value="MC">Monaco</option> <option value="MN">Mongolia</option> <option value="ME">Montenegro</option> <option value="MS">Montserrat</option> <option value="MA">Morocco</option> <option value="MZ">Mozambique</option> <option value="MM">Myanmar</option> <option value="NA">Namibia</option> <option value="NR">Nauru</option> <option value="NP">Nepal</option> <option value="NL">Netherlands</option> <option value="NC">New Caledonia</option> <option value="NZ">New Zealand</option> <option value="NI">Nicaragua</option> <option value="NE">Niger</option> <option value="NG">Nigeria</option> <option value="NU">Niue</option> <option value="NF">Norfolk Island</option> <option value="MP">Northern Marianas</option> <option value="NO">Norway</option> <option value="OM">Oman</option> <option value="PK">Pakistan</option> <option value="PW">Palau</option> <option value="PS">Palestinian Territory - Occupied</option> <option value="PA">Panama</option> <option value="PG">Papua New Guinea</option> <option value="PY">Paraguay</option> <option value="PE">Peru</option> <option value="PH">Philippines</option> <option value="PN">Pitcairn</option> <option value="PL">Poland</option> <option value="PT">Portugal</option> <option value="PR">Puerto Rico</option> <option value="QA">Qatar</option> <option value="RE">Reunion</option> <option value="RO">Romania</option> <option value="RU">Russia</option> <option value="RW">Rwanda</option> <option value="BL">Saint Barthélemy</option> <option value="MF">Saint Martin (French part)</option> <option value="PM">Saint Pierre and Miquelon</option> <option value="VC">Saint Vincent and the Grenadines</option> <option value="WS">Samoa</option> <option value="SM">San Marino</option> <option value="ST">Sao Tome and Principe</option> <option value="SA">Saudi Arabia</option> <option value="SN">Senegal</option> <option value="RS">Serbia</option> <option value="SC">Seychelles</option> <option value="SL">Sierra Leone</option> <option value="SG">Singapore</option> <option value="SK">Slovakia</option> <option value="SI">Slovenia</option> <option value="SB">Solomon Islands</option> <option value="SO">Somalia</option> <option value="ZA">South Africa</option> <option value="GS">South Georgia and the South Sandwich Islands</option> <option value="KR">South Korea</option> <option value="ES">Spain</option> <option value="LK">Sri Lanka</option> <option value="SH">St. Helena</option> <option value="KN">St. Kitts</option> <option value="LC">St. Lucia</option> <option value="SR">Suriname</option> <option value="SJ">Svalbard and Jan Mayen</option> <option value="SZ">Swaziland</option> <option value="SE">Sweden</option> <option value="CH">Switzerland</option> <option value="TW">Taiwan</option> <option value="TJ">Tajikistan</option> <option value="TZ">Tanzania - United Republic of</option> <option value="TH">Thailand</option> <option value="TL">Timor-Leste</option> <option value="TG">Togo</option> <option value="TK">Tokelau</option> <option value="TO">Tonga</option> <option value="TT">Trinidad and Tobago</option> <option value="TN">Tunisia</option> <option value="TR">Turkey</option> <option value="TM">Turkmenistan</option> <option value="TC">Turks and Caicos Islands</option> <option value="TV">Tuvalu</option> <option value="UG">Uganda</option> <option value="UA">Ukraine</option> <option value="AE">United Arab Emirates</option> <option value="UK">United Kingdom</option> <option value="GB">United Kingdom</option> <option value="US">United States</option> <option value="UM">United States Minor Outlying Islands</option> <option value="UY">Uruguay</option> <option value="VI">US Virgin Islands</option> <option value="UZ">Uzbekistan</option> <option value="VU">Vanuatu</option> <option value="VA">Vatican City</option> <option value="VE">Venezuela</option> <option value="VN">Vietnam</option> <option value="WF">Wallis and Futuna</option> <option value="EH">Western Sahara</option> <option value="YE">Yemen</option> <option value="ZM">Zambia</option> <option value="ZW">Zimbabwe</option> <option value="XX">Other</option> </select> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.country.hasError}"> Required field </span> </div> </div> <div class="field"> <label class="label">Functional role</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.title" ref="title" :disabled="editProfile.isInternalUser"> <option value="">Select functional role</option> <option v-for="title in titleList" :value="title.id">{{title.translatedTitles[locale] || title.title}}</option> </select> </div> </div>  <div class="field-body"> <div class="field"> <label class="label">Industry</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.industry" @change="validateIndustry" ref="industry"> <option value="">Select industry</option> <option v-for="industry in industryList" :value="industry.id">{{industry.translatedTitles[editProfile.locale] || industry.title}}</option> </select> </div> </div> </div> </div> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="company">Company*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.company" id="edit-profile-company" @blur="validateCompany" placeholder="Company name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.company.hasError}"> Company name must be at least two characters long </span> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Newsletter (optional)</span> <div class="remember-me"> <label class="check"> <span class="profile-terms">Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. </span> <input type="checkbox" v-model="editProfile.subscribeToWeeklyNewsLetter"/> <span class="checkmark"></span> </label> </div> </div> </div> </div> <div v-if="isCompleteProfile" class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Terms and Conditions*</span> <div class="remember-me"> <label class="check"> <span class="profile-terms"> By providing your details and checking the box, you acknowledge you have read the <a href="/us/en/privacy.html" target="_blank">Privacy Statement</a> and <a href="https://productcentral.products.pwc.com/us/en/legal/terms-of-use.html" target="_blank">Terms of Use</a> (including the sections in each related to Registered Users).*</span> <input type="checkbox" v-model="editProfile.tncAccepted" @change="validateTnC"/> <span class="checkmark"></span> </label> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': editProfile.tncAccepted || !config.tncAccepted.attempt}"> Required field </span> </div> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <div class="remember-me"> <label class="check"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/orange_info_icon.svg' class='i-icon'/> <span class="profile-terms">The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Please reach out to <a href="mailto:gbl_md_l2_support@pwc.com;"> gbl_md_l2_support@pwc.com</a> if you need any assistance modifying these fields. <br /><br /><br />Click <a href="https://privacyportal-eu-cdn.onetrust.com/dsarwebform/f13f2198-97ab-4c25-a5cd-0fca8ada2e21/eb60a416-648e-47a1-914f-4dc7fba2ce27.html"> here</a> to request deletion of your account. </span> </label> </div> </div> </div> </div> </div> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>1 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditProfile(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button>  <button id="pageOneContinue" class="button next is-outlined is-radiusless is-uppercase slick-arrow" type="button" aria-disabled="false" style="" :disabled="buttonDisabled" @click="saveEditProfile(false)" aria-label="Continue">Continue</button> <span class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border" type="button" @click="cancelModal" aria-label="Cancel">Cancel</button> </span> </div> </div> </div> </div> </fieldset> <fieldset class="content is-marginless jquery-step2 body show-account-menu current" id="editPreferencesTerritoryLanguage" role="tabpanel" aria-labelledby="editProfile-h-1" aria-hidden="false" style="left: 0px;"> <script> function getTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22ca\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22gx\x22:{\x22territoryCode\x22:\x22gx\x22,\x22territoryName\x22:\x22Global\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_gx\x22:{\x22langTitle\x22:\x22English (GX)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gx\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_GX_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22jp\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22rm\x22:{\x22territoryCode\x22:\x22rm\x22,\x22territoryName\x22:\x22Remediation\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_rm\x22:{\x22langTitle\x22:\x22English RM\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true},\x22fr_rm\x22:{\x22langTitle\x22:\x22French RM\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_FR\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22uk\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22us\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true}}'); return madisonTerritoryMap; }; function getCountryToTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return madisonTerritoryMap; } function getDefaultTerritoryCode() { return 'gx'; } function getDefaultLocale() { return 'en_gx'; } function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } </script> <div class="columns profile-header-block"> <div class="column is-full"> <h2 class="title is-1">Preferences</h2> <p class="title-description">You can set the default content filter to expand search across territories.</p> </div> </div> <div class="columns field-top-margin mobile-bottom-border"> <madison-columns v-on:change-selected="validateCountries" v-on:set-primary="setPrimary" v-bind:title="'Country or region'" v-bind:column-list="territoryList" v-bind:language-list="languageList" v-bind:property-name="'territoryName'" v-bind:column-width="'8'" v-bind:property-value="'territoryCode'" v-bind:localelist-property-name="'localeToLanguageMap'" v-bind:langtitle-property-name="'displayLanguage'" v-bind:langtitle-property-value="'locale'" v-bind:selected-items="selectedCountries" v-bind:show-error-block="hasEditPreferencesTerritoryError" v-bind:error-message="editEditPreferencesTerritoryErrorMessage" v-bind:div-id="'preference-country-list'" v-bind:is-changed="isChanged"> </madison-columns> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>2 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditPreferencesPageOne(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <button class="button previous is-radiusless is-shadowless is-uppercase no-border" type="button" :disabled="buttonDisabled" @click="previous" aria-label="Previous">Previous</button> <a class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close" type="button">Cancel</button> </a> </div> </div> </div> </div> </fieldset> </div> </form> </div> <button class="modal-close is-large edit-modal-close" aria-label="Close"></button> </div>  <div class="gated-content-modal"> </div>  <div id="extDom" class="ne-modal-container redirect-modal" style="opacity: 0;" data-informDomain="https://inform.pwc.com" data-territories="gx,uk" data-i18n-message="After you have reviewed the content, select your territory. If your territory is not listed, please select 'Global'."> <span class="close-neModal" aria-label="close modal">✕</span> <div class="ne-modal-body"> <div class="ne-modal-content"> <p>Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.</p> </div> <button class="close-neModal" aria-label="continue">Continue</button> </div> </div>  <div id="favorite-list-controller" data-limit="10"> <div class="modal modal-favorite-limit simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Viewpoint allows you to save up to 25 favorites.</h2> <p class="modal-subtitle">Consider removing one of your current favorites in order to to add a new one.</p> <div class="modal-buttons"> <a href="/us/en/favorite-list.html" class="button confirm-remove">Go to favorites</a> <button class="userreg-modal-close button close-modal">Close</button> </div> </div> </div> <div class="modal modal-confirm-remove simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Are you sure you would like to remove this page from your list?</h2> <div class="modal-buttons"> <a class="button confirm-remove" @click="confirmRemove">Yes</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> <div class="modal modal-favorite-login simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Please Sign in to set this content as a favorite.</h2> <div class="modal-buttons"> <a data-href="/bin/userreg/authenticate" ref="samlAuthLoginButton" class="button sign-in">Sign in</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> </div> <script id="favorite-list-component-template" type="text/x-template"> <div v-if="isContentPage" class="favorites-toggle"> <div :class="{active : isUserLoggedIn && isActive}" @click.prevent="handleClick"> <span> <div class="favorite-toggle-tooltip" :class="{hidden : hasError && showError}">Add to favorites</div> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </span> </div> </div> <div v-else class="favorites-toggle-small" :class="[isUserLoggedIn && isActive ? 'active' : '', isWhite ? 'favorites-toggle-small--white' : '']" @click.prevent="handleClick"> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </div> </script>  <div> <a href="#animatedHybridModal" id="hybridModal" style="visiblity: hidden"></a> <div id="animatedHybridModal" style="display: none" v-bind:style="{ display: show}"> <div class="hybrid-modal-content"> <h2 class="hybrid-title has-text-centered">License Content Availability</h2> <div> <ul class="hybrid-content-list"> <li v-for="(available, license) in licenses"> <span v-if="available" class="available">Available</span> <span v-else class="unavailable" data-text="All concurrent seats are currently in use, please try again soon.">Unavailable</span> <span>{{license}}</span> </li> </ul> <div class="hybrid-button"> <a @click="closeModal" href="javascript:;" class="button is-outlined is-radiusless btn-default close-animatedHybridModal">OK</a> </div> </div> </div> </div> </div>  <a href="#timeOutWarningPopup" id="timeOutPopup" style="visiblity: hidden"></a> <div id="timeOutWarningPopup" class="" style="display: none" v-bind:style="{ display: show}"> <div @click="closeModal" class="timeoutSession-close close-timeOutWarningPopup"><span class="icon-close-popup"></span></div> <div class="timeout-popup-content"> <h2 class="timeout-title">Stay signed in</h2> <p class="timeout-text">Are you still working? Click <a @click="extendSessionTimeout" href="javascript:;"><u>here</u></a> to extend your session to continue reading our licensed content, if not, you will be automatically logged off.</p> </div> </div>  <div class="modal gateway-body" id="removeSessionModal"> <div class="modal-background"></div> <div class="modal-content"> <div class="gateway-modal-decor"> <div class="gateway-header external-user" style="font-size:32px;"> You are already signed in on another browser or device. </div> <div class="gateway-message"> Click <b>Continue</b> if you want to automatically close other logged in sessions and continue. If you want to manually check for other active logged in sessions first, please select <b>Cancel</b> to go back to the previous page. </div> <div class="gateway-buttons"> <button class="action-btn remove-login-continue">CONTINUE</button> <button class="action-btn remove-login-cancel">CANCEL</button> </div> <div class="gateway-message"> Need some help? <a href="mailto:us_viewpoint.support@pwc.com" class="msg-click-here">Contact us</a> </div> </div> </div> <button class="modal-close is-large remove-login-continue" aria-label="CANCEL"></button> </div> </noindex>  <script> function getCountryTerritoryList(){ var countryTerritoryList = JSON.parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English 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(FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return countryTerritoryList; } var userRegistrationErrorMessages = { invalidName: 'Invalid', required: 'Required field', invalidEmail: 'Invalid email', internalError: 'Internal server error', genericError: 'Something went wrong. Please try again.', duplicateEmail: 'Account already exists', blacklistedDomain: 'Please log in using PwC\x27s single sign on feature on the left side of the screen. PwC email addresses cannot be used for website registration.', invalidLanguageList: 'Select at least one language per each selected country', noPrimaryTerritorySelected: 'Please set at least one country as primary country', noPrimaryLangaugeSelected: 'Please set at least one language as primary language', imageUploadFails: 'Image upload failed', acceptTncError: 'There was an error in accepting the terms and conditions request. Please retry.', } function getUserRegErrorMessage(code) { return userRegistrationErrorMessages[code]; } </script> </div> <div class="multimedia-modal aem-GridColumn aem-GridColumn--default--12"> <div id="multimedia-messages" data-continue-video-message="Continue watching" data-thank-you-video-message="Thank you for watching" data-continue-audio-message="Continue Listening" data-thank-you-audio-message="Thank you for listening"></div> <div id="multimedia-slick-prev-button" style="display: none;"> <span class='icon-caret-left'/> <div class="multimedia-list-item-details"> <div>Previous</div> <div class="prev-country-label-content-type ellipsis-line"></div> <div class="prev-content-id-content-title clamp-text" data-lines-to-clamp="4"></div> </div> </div> <div id="multimedia-slick-next-button" style="display: none;"> <span class='icon-caret-right'/> <div class="multimedia-list-item-details"> <div>Up next</div> <div class="next-country-label-content-type ellipsis-line"></div> <div 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id="contentmouse_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentmouse.jpg" alt="contentmouse option"/> <img id="displaycontent_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/displaycontent.jpg" alt="displaycontent option"/> <img id="contentpage_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentpage.jpg" alt="contentpage option"/> <img id="relatedlink_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/relatedlink.jpg" alt="relatedlink option"/> <img id="prevandafter_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/prevandafter.jpg" alt="prevandafter option"/> <img id="trending_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/trending.jpg" alt="trending option"/> <img id="searchicon_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/searchicon.jpg" alt="searchicon option"/> <img id="search_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-search.gif" alt="search option"/> <img id="feedback_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/feedback.jpg" alt="feedback option"/> <img id="end_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/endmessage.jpg" alt="end slide"/> <div class="modal sitetour_pop"> <span class="close-tutModal" aria-label="close modal">✕</span> <div class="modal-background not-close"></div> <div class="modal-content"> <div class="box guide-start"> <h1>Hello and welcome to Viewpoint</h1> <p>Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour" id="domeStartGuideBtn2">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="guideLanguageSelect">START TUTORIAL</button> </div> </div> <div class="box guide-start-2"> <h1>Before we start.</h1> <p>Choose your preferred language below.</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="startEnTutorial">ENGLISH</button> <button class="btn btn-primary btn-lg" id="startFrTutorial">LANGUE FRANÇAISE</button> <button class="btn btn-primary btn-lg" id="startJpTutorial">日本語</button> </div> </div> <div class="box video-container"> <div class="video-wrap"> <video width="100%" height="99%" data-jp-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-Japanese" data-fr-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-French" controls> <source type="video/mp4" class="mp4"/> Your browser does not support the video tag. </video> </div> <button class="btn btn-primary btn-lg end-tour" data-jp-leave-label="チュートリアルを終了" data-fr-leave-label="QUITTER LE TUTORIEL"> LEAVE TUTORIAL </button> </div> </div> </div> <div class="guide-overlay"></div> <div class="sitetour_arrows animated flash"> <div class="sitetour_buttons"> <button class="btn btn-primary btn-lg" id="endGuideBtn" onclick="endTour()">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="prevGuideBtn" onclick="prev()"> <span>GO TO PREVIOUS ITEM</span><span class="is-hidden-desktop"><</span></button> <button class="btn btn-primary btn-lg" id="nextGuideBtn" onclick="next()"><span>GO TO NEXT ITEM</span><span class="is-hidden-desktop">></span></button> </div> <div class="sitetour_arrows_cover"> <progress class="sitetour_progress progress" value="" max=""></progress> </div> </div> </div>  <div id="sidebysideview" class="modal">  <section id="sub-topic-details-page" class="sub-topic-details-page">  <div class="back-sub-topic-details"> <div class="backSearchWithin"> <span class="backtodoc"><span class="icon-submit-arrow"></span>Back to the Original document</span> <span class="non-clickable-text-desktop"><span><span class="non-clickable-text-bold">This view is read only.</span> To access this content, click on <span class="non-clickable-text-bold">"Go to content"</span></span></span> </div> </div> <div class="sub-topic-details-box">  <div class="sub-topic-details-left"> <div class="left-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="copyToClipboard();" class="icon-link link-tooltip-popout"></a></li> <li> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%31%2E%31%20%49%6E%74%72%6F%64%75%63%74%69%6F%6E&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%31%2E%31%20%49%6E%74%72%6F%64%75%63%74%69%6F%6E%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fus%2Fen%2Fpwc%2Faccounting_guides%2Fcrypto-assets-guide%2Fcrypto_assets_guide%2Fchap1_introduction%2F11_introduction.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> </li> </ul> </span> </div> <div id="left-clone-content" class="left-clone-content">  <div class="sub-loader calloutloader"></div> </div> </div>  <div class="sub-topic-details-middle"> <div class="spacer-line is-hidden-mobile is-hidden-tablet-only"> <div></div> </div> </div>  <div class="sub-topic-details-right"> <div class="right-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="#" id="detailBtn" title="Go to content" class="open-link"><img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/open-another-tab-white.svg"/></a></li> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="sideBySideCopyToClipboard(this);" class="icon-link link-tooltip-popout"></a></li> </ul> </span> </div> <div id="right-clone-content" class="right-clone-content"> </div> </div> </div>  </section> </div> </div> </div> <script src="/etc.clientlibs/clientlibs/granite/jquery.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-content-page.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=2&cb=366052648" async></script></body> </html>

CINXE.COM

1.1 Introduction