美国会计准则组织提议将稳定币视为“现金等价物”
PANews 8月19日消息，据CoinDesk报道，美国财务会计准则委员会（FASB）提议将符合条件的稳定币视为“现金等价物”。提案指出，具备流动储备、储备资产每年披露且可随时按1:1兑换美元的稳定币可被归类为现金等价物，与国债、商业票据和货币市场基金同属一类。FASB称此举旨在澄清现有现金等价物定义如何适用于特定数字资产，以解决当前因会计准则不统一导致的差异化处理问题。该提案尚未最终确定，公众意见征询期至11月19日。FASB自2023年起开始制定加密资产专项会计规则。
US accounting standards body proposes treating stablecoins as cash equivalents
FASB proposed classifying qualifying stablecoins as cash equivalents, per CoinDesk. Stablecoins with liquid reserves, annual reserve disclosure and 1:1 redeemability into dollars would be grouped with Treasuries, commercial paper and money market funds. FASB says the proposal clarifies how the existing definition applies to certain digital assets, addressing inconsistent treatment. The proposal isn't final; comments close Nov 19. FASB has been drafting crypto-specific accounting rules since 2023.