The Financial Accounting Standards Board (FASB) is set to review the cash-equivalent status of certain crypto assets in 2026, according to reports. This review may impact how companies account for and report their holdings of cryptocurrencies like Bitcoin and Ethereum. The development is significant for firms holding crypto on their balance sheets, as it could alter their financial reporting practices. The review's outcome could affect the perceived liquidity and financial stability of companies with substantial crypto holdings.

The Financial Accounting Standards Board (FASB) is set to review the cash-equivalent status of certain crypto assets in 2026, according to reports. This review may impact how companies account for and report their holdings of cryptocurrencies like Bitcoin and Ethereum. The development is significant for firms holding crypto on their balance sheets, as it could alter their financial reporting practices. The review's outcome could affect the perceived liquidity and financial stability of companies with substantial crypto holdings.