fasb

ChainCatcher Сообщение, что Комитет по финансовым бухгалтерским стандартам США (FASB) 18 августа 2026 года опубликует проект обновления бухгалтерского стандарта (ASU), направленный на разъяснение того, как действующее определение "денежных эквивалентов" применяется к определённым цифровым активам, таким как стабильные монеты, и на повышение прозрачности раскрытия важных компонентов денежных эквивалентов. Заинтересованные стороны призываются представить свои мнения до 19 ноября 2026 года.В рамках консультационного проекта повестки FASB на 2025 год и других отзывов заинтересованные стороны указали на неопределённость в отношении того, соответствуют ли некоторые цифровые активы, включая стабильные монеты, определению денежных эквивалентов по действующим общепринятым бухгалтерским принципам (GAAP), что приводит к различиям в практическом применении. Предлагаемый ASU предоставит примеры для содействия более согласованному применению этого определения и повышения сопоставимости между субъектами, выбирающими классифицировать соответствующие цифровые активы как денежные эквиваленты, но не изменит действующее определение "денежных эквивалентов".В то же время предлагаемые правила требуют от всех субъектов, классифицирующих активы как денежные эквиваленты, независимо от того, включают ли они цифровые активы, улучшить раскрытие важных компонентов денежных эквивалентов и связанных сумм, чтобы инвесторы и другие пользователи финансовой отчетности получили более прозрачную информацию. Соответствующий предлагаемый ASU и способы подачи комментариев можно найти на сайте FASB.

Сообщение ChainCatcher, генеральный директор Circle Джереми Аллер заявил, что новые предлагаемые бухгалтерские правила окажут значительное стратегическое влияние на принятие цифровых долларов, таких как USDC.Он отметил, что в сочетании с законом GENIUS правила FASB позволят USDC широко использоваться глобальными компаниями и финансовыми учреждениями, что имеет важное значение на стратегическом уровне.

Сообщение ChainCatcher, Bitcoin News на платформе X сообщает, что Совет по финансовым стандартам США (FASB) предложил новые бухгалтерские рекомендации, согласно которым соответствующие стабильные монеты могут классифицироваться как эквиваленты наличных в финансовой отчетности компаний.Согласно этому предложению, соответствующие цифровые активы должны обладать следующими ключевыми характеристиками: возможность выкупа наличных по запросу; держатель может напрямую выкупить определенную сумму наличных у эмитента; резервные активы должны управляться отдельно и поддерживаться как минимум краткосрочными высоколиквидными активами в соотношении 1:1 (DART).FASB не изменил существующее определение эквивалентов наличных, а уточнил, как это определение применяется к стабильным монетам и другим цифровым активам. Компании также должны ежегодно раскрывать важные компоненты эквивалентов наличных, включая казначейские облигации, фонды денежного рынка и стабильные монеты. Предложение открыто для комментариев до 19 ноября 2026 года.

ChainCatcher Сообщение, Комитет по финансовым бухгалтерским стандартам США предложил новые правила, согласно которым соответствующие стабильные монеты могут быть классифицированы как эквиваленты наличных, компании должны ежегодно раскрывать соответствующие суммы владения.

The Financial Accounting Standards Board (FASB) will hold a meeting on November 19 to discuss whether to officially include "Accounting for Transfers of Crypto Assets" in its technical agenda.The meeting will focus on several possible treatment paths: expanding the scope of the landmark crypto asset accounting standards (FASB 2023 rules) issued in 2023; clarifying the accounting guidance for "derecognition" when transferring crypto assets; or taking both of the above measures simultaneously. This meeting comes just weeks after FASB added another technical project aimed at clarifying whether certain digital assets, such as stablecoins, can be classified as "cash" equivalents.

According to ChainCatcher news reported by The Block, Bitcoin investment company Strategy (formerly MicroStrategy) submitted its 10-K annual report on February 18, showing a net loss for the fiscal year 2024 due to a $1.79 billion impairment loss on digital assets. The company warned that if the market value of Bitcoin declines significantly, it may not be able to return to profitability in future periods and may affect its ability to meet financial obligations.Additionally, as the company adopts the new FASB fair value accounting rules starting January 1, 2025, Strategy warned that, under the Inflation Reduction Act, the unrealized fair value gains on its Bitcoin holdings may be subject to a 15% corporate minimum alternative tax (CAMT). Unless the Inflation Reduction Act is amended or provides tax relief, the company may face significant cash expenditure obligations starting in 2026, which would have a substantial impact on its financial condition.

ChainCatcher news, according to CoinDesk, Strategy (MSTR) is expected to be included in the S&P 500 index by June 20.Currently, the company meets all eligibility requirements, but there is one exception: achieving positive GAAP net income over the past 12 months (the most recent four quarters combined). To qualify, the company's earnings for the first quarter of 2025 must be high enough to offset the losses from the previous three quarters. This goal can be achieved by adopting the now-mandatory Financial Accounting Standards Board (FASB) digital asset accounting rules.To this end, Bitcoin needs to have a closing price in the first quarter that is higher than the company's average purchase price of $96,337 during those three months. A closing price below this level would force Strategy to record a loss, which could hinder its inclusion in the S&P 500 index.

ChainCatcher news, according to Bitcoin Magazine editor The Bitcoin Historian, the FASB fair value accounting rules officially take effect for Bitcoin today. Previously, companies could only assess the value of Bitcoin at its purchase price, rather than its appreciated value.The image shows that MicroStrategy founder Michael Saylor has stated*: *The FASB (Financial Accounting Standards Board) has officially adopted the fair value accounting rules for Bitcoin, which will apply to fiscal years beginning after December 15, 2024. This improvement will encourage companies to adopt Bitcoin as a reserve asset.

ChainCatcher news, according to CryptoSlate, industry experts indicate that Coinbase may face regulatory challenges in complying with the new Financial Accounting Standards Board (FASB) accounting standards in the United States. It is reported that the standard shifts the accounting and disclosure of cryptocurrencies from a low-cost impairment model to a fair value model.These rules were agreed upon by FASB in 2023 and will officially take effect in 2025. However, companies are allowed to adopt these standards early, and some companies, including Coinbase, have already followed this standard.The new standards aim to provide a more accurate valuation of digital assets by capturing the latest value of digital assets rather than treating them as intangible assets, which has been the standard practice.Olga Usvyatsky, former Vice President of Research at Audit Analytics, pointed out that while the new regulations provide investors with more useful decision-making information, they also introduce volatility to company earnings. Companies typically mitigate this volatility by using non-GAAP measures in their financial reports. However, these cannot create separately customized metrics. Usvyatsky believes that Coinbase has precisely done this.Before adopting the new rules, Coinbase excluded cryptocurrency impairment costs from its adjusted EBITDA reconciliation. After adopting the rule, the company excluded fair value fluctuations, which Usvyatsky believes is also a form of customized accounting as it ignores normal recurring operating expenses.Coinbase categorizes its cryptocurrencies on its balance sheet into four new items: investments, operational purposes, borrowed cryptocurrencies, and loan collateral. These assets are accounted for at fair value, with the determination of fair value varying, affecting the recorded gains or losses when market values change.The company also revised the definition of adjusted EBITDA to account for the gains and losses of cryptocurrencies held for investment, believing that these do not represent the normal recurring operating expenses required by its business.Usvyatsky stated that the SEC had previously questioned the company's non-GAAP adjustments, particularly sending letters to Bit Digital and MicroStrategy inquiring about similar impairment eliminations in their financial reports. In a follow-up letter to MicroStrategy in December 2021, the SEC requested that the company remove "the adjustment for impairment expenses related to Bitcoin in non-GAAP measures" in future filings.

ChainCatcher news, MicroStrategy stated that it supports the proposal by the Financial Accounting Standards Board (FASB) to "allow companies to use fair value accounting rules for cryptocurrencies held on their balance sheets."MicroStrategy claims to be the largest publicly traded holder of Bitcoin, holding 140,000 Bitcoins, valued at approximately $4 billion at current market prices. If the current "uncertain intangible asset accounting model" is used, the company must use the original purchase price and then record cumulative impairment expenses, meaning the value of its held Bitcoins on its balance sheet would only be $2 billion, half of its fair value.FASB voted on the proposal last year and is currently in a public comment period. The company encourages interested parties to provide feedback on the accounting rule proposals accepted by FASB before June 6. (source link)

ChainCatcher news, according to TheBlock, MicroStrategy supports a proposal by the Financial Accounting Standards Board (FASB) that would allow companies to use fair value accounting for cryptocurrencies held on their balance sheets.Under the current accounting rules known as the "indefinite-lived intangible asset accounting model," companies must use the original purchase price and then record cumulative impairment expenses. This means that the value of the Bitcoin held by MicroStrategy on its balance sheet is only $2 billion, which is half of its fair market value.The company stated, "According to the recommendations of the U.S. Financial Accounting Standards Board, reporting cryptocurrency holdings under a fair value model will enable us to provide investors with a more relevant view of our financial condition and the economic value of our Bitcoin holdings, which in turn will help investors make informed investment and capital allocation decisions." (source link)

ChainCatcher news, the Financial Accounting Standards Board (FASB) is developing new accounting standards for crypto assets. FASB stated that the existing accounting treatment of cryptocurrencies as indefinite intangible assets fails to provide investors with the information needed for decision-making purposes. FASB mentioned that when the market price of crypto assets held by a company is lower than the purchase price, an impairment loss should be recognized, and if the market price is higher than the purchase price, gains can only be recognized upon sale. (Source link)

ChainCatcher news, according to the Wall Street Journal, the Financial Accounting Standards Board (FASB) plans to finalize several key accounting rules next year, including requiring companies to disclose more details about their cryptocurrency holdings and to list certain expenses on the income statement. In addition, FASB is committed to establishing clear accounting and disclosure rules for companies holding Bitcoin and other crypto assets. The proposed cryptocurrency-related rules are expected to be released in the first half of 2023 and will affect a small number of companies, as only a few non-crypto businesses hold cryptocurrencies. (Source link)