美国迈向对比特币和以太坊采取清晰的会计制度：将 NFT 和稳定币留待以后解决_hao76手游网

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美国迈向对比特币和以太坊采取清晰的会计制度：将 NFT 和稳定币留待以后解决

明明 2023-05-11 4

为了对数位资产制定透明的会计规则，美国财务会计准则委员会 (FASB/ US Financial Accounting Standards Board) 透露了该产业机构将在其加密货币规则制定的计划中包括哪些资产，并将 NFT 和某些稳定币排除在其范围之外。

在被企业和投资者要求就如何计算加密资产采取一个立场的多年之后，该组织于去年 5 月将加密货币项目添加到其规则制定的优先议程中。据《华尔街日报》报导，本周三 9 月 1 日，FASB 披露了即将推出的新规则将会涵盖哪些资产。

美国迈向对比特币和以太坊采取清晰的会计制度：将 NFT 和稳定币留待以后解决

虽然该计划将涵盖比特币 (BTC) 和以太坊 (ETH) 等居于领先地位的加密资产，但也有考虑到 NFT 和某些 (未指明的) 稳定币可能会继续为投资此类资产的公司带来问题。到目前为止，此类投资主要根据国际注册专业会计师协会 (AICPA/ Association of International Certified Professional Accountants) 所发布不具约束力的指导方针，以无限期无形资产为基础来进行核算，类似于网站域名和商标。

据该组织的一位女发言人称，根据该计划，FASB 打算在今年年底之前完成对加密货币项目的初步讨论，届时该产业机构的董事会可以就是否发布提案来进行投票。

FASB 的董事会成员 Susan Cosper 为将 NFT 排除在该计划之外的决定进行了辩护，称将 NFT 包括进去可能会让该计划放慢速度。据她说，“在这个关头，它还不是具普遍性或实质性的议题”，“如果需要的话，这当然是我们以后可以关注的事情。

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