<p><img src="https://images.cointelegraph.com/cdn-cgi/image/format=auto,onerror=redirect,quality=90,width=840/https://s3.cointelegraph.com/uploads/2023-10/2ca2b3d7-8239-45df-8bb0-aa2038df2f8e.jpg"></p><p>The SEC’s Staff Accounting Bulletin 121 has been the target of much criticism in the crypto community. </p>