FASB拟议澄清稳定币等数字资产现金等价物认定并加强披露

The Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (ASU) on August 18, 2026, aimed at clarifying how the current definition of "cash equivalents" applies to certain digital assets such as stablecoins, and enhancing disclosure transparency regarding significant components of cash equivalents. Stakeholders can submit comments until November 19, 2026.

In the 2025 FASB Agenda Consultation project and other feedback, stakeholders noted that there was uncertainty about whether certain digital assets, including stablecoins, meet the definition of cash equivalents under current Generally Accepted Accounting Principles (GAAP), leading to inconsistencies in practice. The proposed ASU would provide relevant examples to promote more consistent application of the definition and improve comparability among entities that elect to present qualifying digital assets as cash equivalents, without changing the existing definition of "cash equivalents."

Additionally, the proposed rules require all entities that present assets as cash equivalents—regardless of whether digital assets are included—to enhance disclosures of significant components of cash equivalents and related amounts, providing investors and other financial statement users with more transparent information. The proposed ASU and how to submit comments can be found on the FASB website.