The Federal Accounting Standards Advisory Board (FASAB) of the United States stated that seized cryptocurrencies should be considered as "nonmonetary property," while central bank digital currencies (CBDCs) should be considered as monetary instruments. FASAB noted that cryptocurrencies "often do not possess all the characteristics of a currency," emphasizing that they "cannot effectively serve as a unit of account, medium of exchange, or store of value."
US Federal Accounting Standards Advisory Committee to Treat Seized Crypto as ‘Non-Monetary Property’
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