The Financial Accounting Standards Board (FASB) will explore the classification of stablecoins as cash equivalents and the accounting for crypto asset transfers in 2026. This initiative follows public feedback and aims to address gaps in the Generally Accepted Accounting Principles (GAAP) regarding crypto assets. The FASB's agenda includes over 70 topics, with these crypto-related issues among the first to be considered.
The move comes amid increased regulatory support for cryptocurrencies under the Trump administration, highlighted by the signing of the "Genius Act," which integrates stablecoins into the mainstream financial system. The FASB's study will focus on the derecognition of crypto assets and the classification of cross-chain transactions and wrapped tokens. The Securities and Exchange Commission (SEC) will monitor any changes made by the FASB, as these standards impact publicly traded companies.
FASB to Address Stablecoin and Crypto Asset Accounting in 2026
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