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MicroStrategy 支持 FASB 提出的加密货币公允价值会计规则

2023-05-23 08:49:32

ChainCatcher 消息,MicroStrategy 表示,它支持由美国财务会计准则委员会(FASB)提出的“允许公司对其资产负债表上持有的加密货币使用公允价值会计规则”的提案。

MicroStrategy 称其为最大的比特币上市公司持有者,持有 14 万枚比特币,按当前市场价格计算价值约 40 亿美元。若使用现行的“不确定的无形资产会计模型”,该公司必须使用原始购买价格,然后记录累计减值费用,意味着其持有的比特币在其资产负债表上的价值仅为 20 亿美元,是其公允价值的一半。

FASB 去年对该提案进行了表决,目前正处于公众意见征询期。该公司鼓励感兴趣的各方对 FASB 在 6 月 6 日之前接受的会计规则提案提供反馈。

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