ChainCatcher news, according to Bitcoin Magazine editor The Bitcoin Historian, FASB's fair value accounting rules officially took effect for Bitcoin today. Previously, companies could only assess the value of Bitcoin based on its purchase price, rather than its appreciation.
The image shows that MicroStrategy founder Michael Saylor stated: FASB (Financial Accounting Standards Board) has officially adopted fair value accounting rules for Bitcoin, which will apply to fiscal years beginning after December 15, 2024. This improvement will encourage companies to adopt Bitcoin as a reserve asset.