美国会计准则委员会计划 2026 年探索将部分稳定币列为「现金等价物」

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Foresight News 消息,据华尔街日报报道,美国会计准则委员会(FASB)计划在 2026 年探索部分稳定币是否符合「现金等价物」资格,并研究如何对加密资产转账(包括 Wrapped Tokens)进行会计处理。此举是在特朗普政府推动加密政策及 Genius Act 法案通过的背景下进行的。FASB 主席 Rich Jones 表示,该机构已将这些加密项目列入议程。此前,FASB 在 2023 年要求企业对以太坊和比特币等加密资产采用公允价值会计处理,但该规则当时排除了 NFT 和某些稳定币。

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