Staking rewards accounting: recognition timing and controls

Analyze staking rewards accounting for {entity_name} under {framework}.

Inputs:
- Staking activities and protocols: {staking_details}
- Reward calculation and payout terms: {reward_terms}
- Custody and validator relationships: {custody_validator}
- Historical rewards data: {historical_rewards}
- Token price sources: {price_sources}

Output:
1) Recognition approach options and key decision points.
2) Suggested policy with assumptions and required documentation.
3) Tracking template: date, token, quantity, fair value at recognition, wallet, support.
4) Control checklist (completeness, price source validation, wallet access).

State uncertainties and recommend consultation if needed.