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Foresight News 消息，据华尔街日报表示，美国财务会计准则委员会（FASB）投票决定考虑为比特币和以太坊等某些数字资产的会计和披露制定明确的规则，将把新项目添加到确定其规则制定优先事项的技术议程中，为潜在的新规则铺平道路。

","img","tags",[104,105,106,107],"is_important",false,"important_tag","label","source_link","https://www.wsj.com/articles/fasb-to-consider-setting-rules-on-companies-crypto-accounting-disclosure-11652297711","published_at",1652321886,"favorited","new_wikis",{"_83":116,"_109":117,"_111":95},{"_83":114,"_109":115,"_111":95},{"_83":112,"_109":113,"_111":95},{"_83":108,"_109":110,"_111":95},2644,"name","美国","subscribed",1,"以太坊",7,"比特币",5305,"美国财务会计准则委员会",9459,"美国财务会计准则委员会对加密资产的审计规则将不包含 NFT 和部分稳定币","据《华尔街日报》报道，美国财务会计准则委员会（FASB）发布了针对加密资产的审计规则，FASB 表示，该规则所涉及的数字资产将包括那些无形的、不具有现金流或商品和服务所有权的合同权利的数字资产，以及同质化的数字资产。NFT 本质上是非同质化的，并且可能对基础资产拥有权利，而一些稳定币是有形资产，故二者不包含在审计规则内。此外，FASB 并未确定在资产负债表上持有比特币等加密货币的公司的报告标准。","

Foresight News 消息，据《华尔街日报》报道，美国财务会计准则委员会（FASB）发布了针对加密资产的审计规则，FASB 表示，该规则所涉及的数字资产将包括那些无形的、不具有现金流或商品和服务所有权的合同权利的数字资产，以及同质化的数字资产。NFT 本质上是非同质化的，并且可能对基础资产拥有权利，而一些稳定币是有形资产，故二者不包含在审计规则内。此外，FASB 并未确定在资产负债表上持有比特币等加密货币的公司的报告标准。

",[130,131,132,133,134],true,{"_83":128,"_109":129,"_111":95},"重要消息","https://www.wsj.com/articles/fasb-excludes-nfts-some-stablecoins-from-crypto-accounting-project-11661976742",1661996374,4259,"监管动向",{"_83":139,"_109":140,"_111":95},{"_83":114,"_109":115,"_111":95},{"_83":137,"_109":138,"_111":95},{"_83":135,"_109":136,"_111":95},{"_83":116,"_109":117,"_111":95},3012,"资产负债表",50,"稳定币",16,"NFT",11318,"美国财务会计准则委员会：公司应使用公允价值会计来衡量比特币和其他加密货币","据华尔街日报报道，美国财务会计准则委员会（FASB）表示，「公司应该使用公允价值会计来衡量比特币和其他加密货币，该计算方法将允许公司立即确认损失和收益。」财务会计标准委员会是一家非营利组织，旨在为美国制定一套符合公众利益的会计准则。","

Foresight News 消息，据华尔街日报报道，美国财务会计准则委员会（FASB）表示，「公司应该使用公允价值会计来衡量比特币和其他加密货币，该计算方法将允许公司立即确认损失和收益。」

财务会计标准委员会是一家非营利组织，旨在为美国制定一套符合公众利益的会计准则。

",[148,149,150,151],"https://www.wsj.com/articles/fasb-settles-on-fair-value-accounting-for-measuring-crypto-assets-11665614205",1665618106,{"_83":152,"_109":153,"_111":95},{"_83":114,"_109":115,"_111":95},{"_83":108,"_109":110,"_111":95},{"_83":116,"_109":117,"_111":95},65,"加密税收",15196,"美财务会计准则委员会拟于明年敲定含加密资产披露等多项关键会计规则","据华尔街日报报道，美国财务会计准则委员会（FASB）计划明年敲定多项关键会计规则，包括要求公司披露更多关于加密货币持仓的细节以及在损益表中列出某些费用。此外 FASB 致力于为持有比特币和其他加密资产的公司制定明确的会计和披露规则，拟议的加密货币相关规则预计将在 2023 年上半年发布，将影响少量公司，因为只有少数非加密企业持有加密货币。","

Foresight News 消息，据华尔街日报报道，美国财务会计准则委员会（FASB）计划明年敲定多项关键会计规则，包括要求公司披露更多关于加密货币持仓的细节以及在损益表中列出某些费用。此外 FASB 致力于为持有比特币和其他加密资产的公司制定明确的会计和披露规则，拟议的加密货币相关规则预计将在 2023 年上半年发布，将影响少量公司，因为只有少数非加密企业持有加密货币。

",[161,162],"https://www.wsj.com/articles/u-s-accounting-rule-maker-looks-to-advance-projects-on-tax-crypto-and-expenses-in-2023-11671742912",1672271083,{"_83":116,"_109":117,"_111":95},{"_83":114,"_109":115,"_111":95},20078,"美国财务会计准则委员会提议在会计准则中添加加密资产","美国财务会计准则委员会（FASB）提议全面修订美国会计准则，以专门考虑加密资产会计规则。其中将建立一种公允价值方法，将某些数字资产按照它们在市场上的价格进行报告，并建议在会计准则中添加加密货币，使收益和损失成为公司季度收入报告的一部分，公司每次提交文件时必须反映出加密货币的价值波动。拟议的措施将在 6 月 6 日之前公开征求意见，此外新提议还要求进一步披露主要加密资产持有情况，不包括公司自己发行的代币，也不包括 NFT，因为「这些代币的市场价值本质上难以衡量」。","

Foresight News 消息，美国财务会计准则委员会（FASB）提议全面修订美国会计准则，以专门考虑加密资产会计规则。其中将建立一种公允价值方法，将某些数字资产按照它们在市场上的价格进行报告，并建议在会计准则中添加加密货币，使收益和损失成为公司季度收入报告的一部分，公司每次提交文件时必须反映出加密货币的价值波动。

拟议的措施将在 6 月 6 日之前公开征求意见，此外新提议还要求进一步披露主要加密资产持有情况，不包括公司自己发行的代币，也不包括 NFT，因为「这些代币的市场价值本质上难以衡量」。

",[170,171],"https://www.fasb.org/Page/ShowPdf?path=Prop+ASU%E2%80%94Intangibles%E2%80%94Goodwill+and+Other%E2%80%94Crypto+Assets+%28Subtopic+350-60%29%E2%80%94Accounting+for+and+Disclosure+of+Crypto+Assets.pdf&title=Proposed+Accounting+Standards+Update%E2%80%94Intangibles%E2%80%94Goodwill+and+Other%E2%80%94Crypto+Assets+%28Subtopic+350-60%29%E2%80%94Accounting+for+and+Disclosure+of+Crypto+Assets&acceptedDisclaimer=true&Submit=",1679706578,{"_83":116,"_109":117,"_111":95},{"_83":139,"_109":140,"_111":95},29117,"美国新会计规则将允许公司以公允市场价值报告其加密货币持有量","据彭博社报道，美国财务会计准则委员会（FASB）已批准新规则，允许公司以公允市场价值报告其加密货币持有量。该规则将于 2023 年底发布，并于 2025 年生效，但企业可以提前应用这些规则，此外封装代币不受新规则的约束。Foresight News 注，现行会计准则只在减值时计量加密资产价值，上涨时不计入收益，估值保持不变。","

Foresight News 消息，据彭博社报道，美国财务会计准则委员会（FASB）已批准新规则，允许公司以公允市场价值报告其加密货币持有量。该规则将于 2023 年底发布，并于 2025 年生效，但企业可以提前应用这些规则，此外封装代币不受新规则的约束。

Foresight News 注，现行会计准则只在减值时计量加密资产价值，上涨时不计入收益，估值保持不变。

",[181,182],{"_83":180,"_109":125,"_111":95},"https://news.bloomberglaw.com/crypto/long-awaited-bitcoin-accounting-rules-to-capture-rises-dips",1694045169,3787,{"_83":116,"_109":117,"_111":95},{"_83":183,"_109":184,"_111":95},3846,"彭博社",29213,"Berenberg 报告：自 2020 年 8 月以来，MicroStrategy 已累计报告 22.3 亿美元减值损失","据 CoinDesk 报道，据投行 Berenberg 报告显示，自 2020 年 8 月采取比特币收购战略以来，MicroStrategy 已累计报告 22.3 亿美元减值损失。同时，在美国财务会计准则委员会（FASB）投票决定改变公司的财务报告方式后，MicroStrategy 很快就能在每个季度报告其持有的 BTC，而无需在加密货币价格下跌时确认减值损失。","

Foresight News 消息，据 CoinDesk 报道，据投行 Berenberg 报告显示，自 2020 年 8 月采取比特币收购战略以来，MicroStrategy 已累计报告 22.3 亿美元减值损失。同时，在美国财务会计准则委员会（FASB）投票决定改变公司的财务报告方式后，MicroStrategy 很快就能在每个季度报告其持有的 BTC，而无需在加密货币价格下跌时确认减值损失。

",[228,229],"https://www.coindesk.com/business/2023/09/08/microstrategys-large-bitcoin-impairment-losses-have-given-a-false-impression-berenberg/",1694166749,[193],{"_83":194,"_195":196,"_109":197,"_198":199,"_85":24,"_87":200,"_201":202,"_203":204,"_205":24,"_206":24,"_207":24,"_208":24,"_209":24,"_210":95,"_211":69,"_212":137,"_213":69,"_214":215,"_196":-5,"_216":-5,"_217":-5,"_218":-5,"_219":-5,"_92":-5,"_220":-5,"_12":-5,"_221":-5,"_222":-5,"_223":95,"_30":24,"_32":24,"_224":24,"_225":24,"_226":95,"_227":69},10958,"wiki_type","wiki","Strategy","logo","https://img.foresightnews.pro/202505/4-1747028661712.jpg","Strategy（纳斯达克股票代码：MSTR）是最大的比特币财务公司，也是领先的独立商业智能解决方案提供商。","website","https://www.strategysoftware.com/","twitter","https://x.com/microstrategy","discord","medium","linkedin","telegram","galxe","galxe_has_active_task","hot_index","wai","wai_7d_change_rate","status","published","synonyms","members","investors","portfolios","chains","article","fundRaising","is_official","change24h","token_address","is_defunct","defunct_at",{"_83":230,"_109":231,"_111":95},{"_83":116,"_109":117,"_111":95},1942,"MicroStrategy",34751,"美国财务会计准则委员会公布加密货币会计规则：规定以公允价值进行会计处理","美国财务会计准则委员会（FASB）公布加密货币会计规则，要求加密货币公司和任何其他持有比特币或以太坊的公司按公允价值对加密资产进行会计处理，并披露与之相关的信息。对于符合条件的资产，实体需要按公允价值进行后续衡量，并将变动反映在每个报告期的净收入中。此更新还要求实体在资产负债表中单独呈现按公允价值计量的加密资产。对于年度和中期报告期，该更新要求实体（包括适用行业特定指导的实体）披露以下信息：持有的每个重要加密资产的名称、成本基础、公允价值和数量，以及不重要的加密资产持有的总体公允价值和成本基础。对于受合同销售限制的加密资产，需要披露这些加密资产的公允价值、限制的性质和剩余期限，以及可能导致限制解除的情况。该规则将于 2025 年生效，但允许提前采用。","

Foresight News 消息，美国财务会计准则委员会（FASB）公布加密货币会计规则，要求加密货币公司和任何其他持有比特币或以太坊的公司按公允价值对加密资产进行会计处理，并披露与之相关的信息。对于符合条件的资产，实体需要按公允价值进行后续衡量，并将变动反映在每个报告期的净收入中。此更新还要求实体在资产负债表中单独呈现按公允价值计量的加密资产。

对于年度和中期报告期，该更新要求实体（包括适用行业特定指导的实体）披露以下信息：持有的每个重要加密资产的名称、成本基础、公允价值和数量，以及不重要的加密资产持有的总体公允价值和成本基础。对于受合同销售限制的加密资产，需要披露这些加密资产的公允价值、限制的性质和剩余期限，以及可能导致限制解除的情况。该规则将于 2025 年生效，但允许提前采用。

",[264,265,266],{"_83":128,"_109":129,"_111":95},"https://aboutblaw.com/bbR6",1702480536,[241,242],{"_83":251,"_195":196,"_109":113,"_198":252,"_85":24,"_87":253,"_201":254,"_203":255,"_205":256,"_206":257,"_207":24,"_208":24,"_209":24,"_210":95,"_211":69,"_212":137,"_213":258,"_214":215,"_196":-5,"_216":259,"_217":-5,"_218":-5,"_219":-5,"_92":-5,"_220":-5,"_12":-5,"_221":-5,"_222":-5,"_223":123,"_30":260,"_32":261,"_224":262,"_225":24,"_226":95,"_227":69},{"_83":243,"_195":196,"_109":115,"_198":244,"_85":24,"_87":245,"_201":246,"_203":24,"_205":24,"_206":24,"_207":24,"_208":24,"_209":24,"_210":95,"_211":69,"_212":247,"_213":69,"_214":215,"_196":-5,"_216":-5,"_217":-5,"_218":-5,"_219":-5,"_92":-5,"_220":-5,"_12":-5,"_221":-5,"_222":-5,"_223":95,"_30":248,"_32":249,"_224":250,"_225":24,"_226":95,"_227":69},11739,"https://img.foresightnews.pro/202208/e402d490e1d0f0b72c3176ad62b08954.jpeg","去中心化、非普遍全球可支付的加密数字货币，而多数国家认定其为虚拟商品。","https://bitcoin.org/",20,"BTC","73793.69","-0.01921",7258,"https://img.foresightnews.pro/202208/3-1661688478290.jpeg","以太坊是具有智能合约功能的开源公共区块链平台，于 2020 年 12 月 1 日启用信标链，在 2022 年 9 月 15 日完成合并，从工作量证明（PoW）过渡到权益证明（PoS）网络。\n\n以太坊在 2014 年通过 ICO 售出约 5000 枚 ETH，单价 0.31 美元，筹集到约 1600 万美元。","https://www.ethereum.org/","https://twitter.com/ethereum","https://discord.com/invite/ethereum-org","https://blog.ethereum.org/",-0.1525,[263],"ETH","2051.16","-0.03947","Ethereum",{"_83":114,"_109":115,"_111":95},{"_83":112,"_109":113,"_111":95},{"_83":116,"_109":117,"_111":95},"hotTags",[270,271,272,273,138],"user","zec","bybit","nexus","hype"]