FASB đề xuất hướng dẫn về tài sản kỹ thuật số như tương đương tiền

The Huoxing Finance report states that on August 18, 2026, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) aimed at clarifying how the current definition of “cash equivalents” applies to specific digital assets such as stablecoins, and enhancing transparency in disclosures regarding significant components of cash equivalents. Stakeholders are encouraged to submit comments by November 19, 2026. In the 2025 FASB Agenda Consultation and other feedback, stakeholders indicated uncertainty regarding whether certain digital assets, including stablecoins, meet the current definition of cash equivalents under Generally Accepted Accounting Principles (GAAP), leading to variations in practical application. The proposed ASU will provide illustrative examples to promote more consistent application of the definition and improve comparability among entities that elect to report qualifying digital assets as cash equivalents, without altering the current definition of “cash equivalents.” Additionally, the proposed rule requires all entities reporting assets as cash equivalents—regardless of whether they include digital assets—to enhance disclosures of significant components and related amounts of cash equivalents, enabling investors and other financial statement users to obtain more transparent information. The proposed ASU and instructions for submitting comments can be found on the FASB website.