Segundo o FASB, os criptos ativos devem ser mensurados a valor justo:
The Financial Accounting Standards Board on Wednesday said companies should use fair-value accounting for measuring bitcoin and other crypto assets, moving a step closer to a standard that could clear up uncertainty over reporting how much such holdings are worth.
There are currently no specific accounting or disclosure rules for cryptocurrency assets, so businesses classify them as indefinite-lived intangible assets similar to intellectual property such as trademarks. Companies must review the value of such assets at least once a year and write it down if it drops below the purchase price. If the value rises, companies can only record a gain when they sell the asset, not if they continue holding it.Companies and accountants want the FASB to adopt fair-value accounting instead, which would allow them to recognize losses and gains immediately and treat digital assets as financial assets.
The FASB on Wednesday said fair-value accounting best captures the economics of crypto assets and determined the method would be a requirement rather than an option for companies. “We’ve heard from investors that they want transparency through disclosure, and the only way to get to that is fair value,” board member Gary Buesser said.
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The FASB in August detailed criteria for assets it will include in its cryptocurrency project, leaving out nonfungible tokens and certain stablecoins. The board will next consider what will have to be included in disclosures about the assets and how companies should inform investors.
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