ChainCatcher 消息，Bitcoin News 在 X 平台发文表示，美国财务会计准则委员会（FASB）提出新的美国会计指引，符合条件的稳定币可在企业财务报表中分类为现金等价物。
根据该提案，符合条件的数字资产需具备以下关键特征：可按需赎回现金；持有人可直接向发行方赎回确定金额的现金；储备资产需隔离管理，并至少由短期、高流动性资产按 1:1 足额支持（DART）。FASB 并未修改现有现金等价物定义，而是明确该定义如何适用于稳定币等数字资产。企业还需每年披露现金等价物的重要组成部分，包括国库券、货币市场基金和稳定币等类别。该提案公开征求意见至 2026 年 11 月 19 日。
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