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FASB
How Companies Like MicroStrategy Could Benefit From FASB's 'Fair Value' Approach
The Financial Accounting Standards Board (FASB), a U.S. entity that details how companies should report assets on their balance sheet, published a standards update on Wednesday that will let corporations recognize "fair value" changes in crypto holdings. CoinDesk managing editor for global policy and regulation Nikhilesh De explains how Michael Saylor's MicroStrategy could benefit from the policy update.
FASB Confirms 'Fair Value' Approach for Corporate Crypto Holdings
The new rules by the U.S. accounting standards setter would go into effect in December 2024.
FASB's Crypto Accounting Shakeup Could Lure More Corporate Investment, Michael Saylor and Others Argue
The U.S. accounting standards board yesterday unanimously voted in favor of "fair value" accounting for crypto assets held on corporate balance sheets.
FASB Says Crypto Assets Should Be Marked at Current Values
The U.S. standard-setting organization for accounting has moved to insist companies use “fair-value” accounting to report their crypto holdings.
U.S. Accounting Board Seeks Crypto Standards Requiring Firms to Report Price Shifts
The first U.S. rule for crypto accounting would aim at giving investors a better sense of a company’s digital assets through a “fair-value” approach.
US Accounting Standards Board Member Supports Reporting Crypto Swings as Income: Bloomberg
If adopted, the move would mean cryptocurrency gains and losses would directly impact companies’ earnings.
FASB Mulls Fair-Value Accounting for Crypto Holdings: Report
Fair-value accounting for crypto will encourage companies to put bitcoin on their balance sheet, according to Michael Saylor.
Financial Accounting Standards Board to Discuss Crypto at Upcoming Meeting
The Financial Accounting Standards Board (FASB) plans to discuss cryptocurrencies at an upcoming meeting. CoinDesk Global Policy & Regulation Managing Editor Nikhilesh De discusses the details released so far and the implications for companies reporting digital assets on their balance sheets.