FASB adopta un nuevo estándar para la contabilidad y divulgación de criptoactivos
La Junta de Normas de Contabilidad Financiera (FASB) emitió una Actualización de Normas de Contabilidad (ASU) para abordar la contabilidad y divulgación de criptoactivos. Las modificaciones de la ASU mejoraron la contabilidad de ciertos criptoactivos al requerir que las entidades los midan a su valor razonable y reconozcan los cambios en el valor razonable en los ingresos netos en cada período de informe.
Richard Jones, presidente de FASB, dijo que el nuevo estándar respondió a los comentarios de partes interesadas de todos los orígenes que indicaron que la Junta debería priorizar la mejora de la contabilidad y divulgación de los criptoactivos. Las modificaciones también requerían que las entidades mejoraran la información proporcionada a los inversores sobre tenencias significativas, restricciones trac de venta y cambios entre períodos de presentación de informes.
FASB mejora las reglas contables corporativas Bitcoin
HISTORIA: LAS REGLAS DE CONTABILIDAD DEL VALOR RAZONABLE DE FASB PARA #BITCOIN ENTRAN EN VIGOR OFICIALMENTE HOY
Anteriormente, las empresas solo podían valorar BTC al precio que compraron, NO a las ganancias.
LA OLA DE ADOPCIÓN CORPORATIVA 🙌 pic.twitter.com/3NHmLsEauX
- El historiador Bitcoin (@pete_rizzo_) 16 de diciembre de 2024
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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