据华尔街日报，美国财务会计准则委员会（FASB）表示，将于 2026 年探讨部分稳定币等加密资产是否可被认定为现金等价物，并研究加密资产转移（包括封装代币）的会计处理方式。这两项议题已被纳入 FASB 的技术议程，未来可能形成新的会计标准。FASB 先前在 2023 年已要求企业对比特币等加密资产采用公允价值会计，但 NFT 及部分稳定币未包括在内。

<div>据华尔街日报，美国财务会计准则委员会（FASB）表示，将于 2026 年探讨部分稳定币等加密资产是否可被认定为现金等价物，并研究加密资产转移（包括封装代币）的会计处理方式。这两项议题已被纳入 FASB 的技术议程，未来可能形成新的会计标准。FASB 先前在 2023 年已要求企业对比特币等加密资产采用公允价值会计，但 NFT 及部分稳定币未包括在内。 <br><br></div>

美国财务会计准则委员会计划 2026 年研究稳定币等加密资产是否可被认定为现金等价物

According to the Wall Street Journal, the Financial Accounting Standards Board (FASB) stated that it will explore in 2026 whether certain stablecoins and other crypto assets can be classified as cash equivalents, and will study the accounting treatment of crypto asset transfers (including token wrappers). These two issues have been included in the FASB's technical agenda and may lead to new accounting standards. The FASB previously required companies to use fair value accounting for crypto assets such as Bitcoin in 2023, but NFTs and some stablecoins were not included.

<div>According to the Wall Street Journal, the Financial Accounting Standards Board (FASB) stated that it will explore in 2026 whether certain stablecoins and other crypto assets can be classified as cash equivalents, and will study the accounting treatment of crypto asset transfers (including token wrappers). These two issues have been included in the FASB&#39;s technical agenda and may lead to new accounting standards. The FASB previously required companies to use fair value accounting for crypto assets such as Bitcoin in 2023, but NFTs and some stablecoins were not included.<br><br></div>

The U.S. Financial Accounting Standards Board plans to study in 2026 whether crypto assets such as stablecoins can be classified as cash equivalents.

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