FASB 采用新的加密资产会计和披露标准
财务会计准则委员会 (FASB) 发布了会计准则更新 (ASU)，以解决加密资产的会计和披露问题。 ASU 的修正案通过要求实体以公允价值计量某些加密资产并在每个报告期确认净利润的公允价值变化，改进了某些加密资产的会计处理。
FASB 主席理查德·琼斯表示，新标准回应了各种背景的利益相关者的反馈，这些利益相关者表示董事会应优先考虑改进加密资产的会计和披露。修正案还要求实体改进向投资者提供的有关重大持股、trac销售限制以及报告期间变化的信息。
FASB 加强企业Bitcoin会计规则
历史： #BITCOIN的 FASB 公允价值会计规则今天正式生效
以前，公司只能按照购买的价格来评估 BTC，而不是收益
企业采用浪潮 🙌 pic.twitter.com/3NHmLsEauX
—Bitcoin历史学家 (@pete_rizzo_) 2024 年 12 月 16 日
FASB’s fair value accounting standard, which will be officially implemented starting today, allows companies like MicroStrategy to use fair value measurement methods to more accurately reflect the real value of Bitcoin assets. Previously, companies had to use the impairment loss accounting method, which reflected the falling value of Bitcoin as a loss in their accounting books. It was also difficult to reflect the actual increase in Bitcoin’s market value in accounting.
Applying fair value accounting standards would allow Bitcoin’s market value fluctuations to be reflected in real time. The regulatory shift improved investor confidence and aligned Bitcoin valuation with market conditions. Many analysts expected this clarity to further increase institutional interest in Bitcoin.
“It will provide investors and other capital allocators with more relevant information that better reflects the underlying economics of certain crypto assets and an entity’s financial position while reducing cost and complexity associated with applying current accounting.”
~ Richard Jones
Early adoption of the ASU amendments would also be permitted for both interim and annual financial statements that still need to be issued. The ASU’s amendments will apply to all assets that meet the definition of intangible assets under the FASB accounting standard codification.
Bitcoin to gain appeal as treasury reserve asset
According to the FASB, the fair value rule marked a critical point for the role of digital assets like Bitcoin in corporate finance. Under the new standard, companies would be able to hold Bitcoin without concerns over impairment-driven reporting issues.
MicroStrategy’s founder and Chair, Michael Saylor, said that upgrading accounting standards would facilitate corporations adoption of BTC worldwide, as a treasury reserve asset. He expected MARA to be the next Bitcoin company to be added to the Nasdaq 100.
Saylor identified the FASB fair value rule as one of the three factors pushing Bitcoin’s price towards $1 million. He also emphasized that traditional bank custody would drive Bitcoin’s bullish trend. The MicroStrategy Chair added that bank custody services increased mainstream confidence and Bitcoin adoption by providing secure investment channels.
While the new guidance applied to assets that met the scope criteria under ASC 350-60, not all assets would meet these criteria. Deloitte reported that wrapped tokens such as WBTC (Wrapped Bitcoin) would not be included in the scope of the new rule since such tokens provided their holders with the right or claim to the underlying wrapped crypto assets. Entities would need to use ‘judgment’ in accounting for wrapped tokens even if the underlying token was within the scope of the amendments.
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