稳定币或可按现金等价物列报，FASB提议更新美国会计指引

Odaily Planet Daily reported that Bitcoin News stated on the X platform that the U.S. Financial Accounting Standards Board (FASB) has proposed new U.S. accounting guidance that would allow eligible stablecoins to be classified as cash equivalents in corporate financial statements. Under the proposal, qualifying digital assets must meet the following key characteristics: redeemable for cash on demand; holders can redeem a fixed amount of cash directly from the issuer; reserve assets must be held separately and fully backed at a 1:1 ratio by short-term, highly liquid assets (DART). FASB did not modify the existing definition of cash equivalents but clarified how that definition applies to digital assets such as stablecoins. Companies would also be required to annually disclose significant components of cash equivalents, including categories such as Treasury bills, money market funds, and stablecoins. The proposal is open for public comment until November 19, 2026.