FASB 就稳定币等数字资产现金等价物会计处理征求公众意见

According to the FASB official website, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) on August 18, 2026, aiming to clarify whether digital assets such as stablecoins meet the definition of "cash equivalents" under current GAAP, and to provide examples to promote consistent application in practice and enhance comparability among enterprises. This proposal does not change the existing definition of "cash equivalents," but will require all entities to mandatorily disclose significant components of cash equivalents and related amounts to enhance financial statement transparency. The deadline for public comments is November 19, 2026.