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MicroStrategy 支持 FASB 提出的加密貨幣會計規則

2023-05-22 23:16:54

ChainCatcher 消息,据 TheBlock 報導,MicroStrategy 支持財務會計服務委員會(FASB)的一項提議,該提議將允許公司對資產負債表上持有的加密貨幣使用公允價值會計。

根據被稱為"無限期無形資產會計模型"的現行會計規則,公司必須使用原始購買價格,然後記錄累計減值費用。這意味著 MicroStrategy 持有的比特幣在其資產負債表上的價值僅為 20 億美元,是其公平市值的一半。

該公司表示:"按照美國財務會計準則委員會的建議,在公允價值模型下報告加密資產持有情況,將使我們能夠向投資者提供對我們的財務狀況和比特幣持有的經濟價值的更相關的看法,這反過來將有助於投資者做出明智的投資和資本配置決策。"(來源鏈接)

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