ChainCatcher news, according to The Bitcoin Historian, the Financial Accounting Standards Board (FASB), which is responsible for establishing Generally Accepted Accounting Principles (GAAP) for publicly traded companies in the United States, allows companies to report BTC at fair value on their balance sheets.

Once this rule is passed, companies can represent unrealized gains through the Mark to Market (MTM) method, displaying potential speculative gains in quarterly and annual financial reports.