FASB, 새로운 암호화폐 회계 규칙 도입

Crypto Accounting Rules | Dec 18, 2023

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The Financial Accounting Standards Board (FASB) introduces the first-ever US crypto accounting rules

Previously, without specific US accounting rules for digital currencies, companies treated cryptocurrencies as 무형 자산. This approach meant recording these assets at the purchase price and marking them down permanently if their value decreased, with gains only recognized upon sale. This method often negatively impacted the earnings of companies heavily invested in cryptocurrencies.

새 규칙

• 새로운 규칙에 따라, 회사 must record their cryptocurrency holdings at fair value.
  • This method aims to reflect the most current value of these assets, a departure from the outgoing practice that only allowed recording the lowest value.
  • This change is significant for companies holding cryptocurrencies as it allows them to report both the increases and decreases in the value of their holdings, affecting net income.
• 기업들은 need to make a separate entry for crypto assets on their balance sheets 제공 detailed disclosures in their financial statements.
  • Determining the fair value of cryptocurrencies, given their inherent volatility, requires robust valuation methodologies.
  • Companies will need to disclose their valuation methods according to ASC820.
  • Canadian firms will need to stay abreast of evolving best practices and perhaps develop new tools and frameworks to accurately reflect the value of their digital assets.
• The rules are set to take effect for fiscal years beginning after December 15, 2024, which means they will apply from 2025 for companies with a calendar year-end. However, companies have the option to adopt the rules earlier.
• XNUMXD덴탈의 new rules have a narrow scope, intentionally excluding non-fungible tokens (NFTs), stablecoins, issuer-created tokens, and wrapped tokens. FASB may consider expanding the scope in the future if these assets become more prevalent in practice.

반응

The crypto industry, including companies like 마라톤 디지털 and MicroStrategy, has welcomed these rules. Standardized accounting for cryptocurrencies is expected to boost investor confidence and potentially lead to broader adoption of digital currencies.

XNUMXD덴탈의 전국 크라우드 펀딩 및 핀 테크 협회 (NCFA Canada)는 수천 명의 커뮤니티 구성원에게 교육, 시장 정보, 산업 관리, 네트워킹 및 자금 조달 기회와 서비스를 제공하고 업계, 정부, 파트너 및 계열사와 긴밀히 협력하여 활기차고 혁신적인 핀테크 및 자금 조달을 창출하는 금융 혁신 생태계입니다. 캐나다의 산업. 분산화되고 분산된 NCFA는 전 세계 이해관계자와 협력하고 핀테크, 대체 금융, 크라우드 펀딩, PXNUMXP 금융, 결제, 디지털 자산 및 토큰, 인공 지능, 블록체인, 암호화폐, 레그테크 및 보험 기술 부문에 대한 인큐베이팅 프로젝트 및 투자를 돕습니다. . 가입하기 캐나다의 Fintech & Funding Community 오늘은 무료입니다! 또는 기고 회원 특권을 얻으십시오. 자세한 내용은 다음을 방문하십시오. www.ncfacanada.org

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• 출처: https://ncfacanada.org/fasb-introduces-new-crypto-accounting-rules/