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Boards and management should examine how remote working and flexible work arrangements, new developments related to crypto, and more may affect their operations.
FASB will require entities to use fair value accounting for crypto assets and provide additional information about their crypto holdings beginning in 2025.
In an effort to increase financial transparency, the FASB tentatively approved crypto assets to be separately disclosed from other intangible assets.
The demand for guidance on how firms should manage digital assets for accounting purposes continues to grow in tandem with the use and acceptance of crypto assets.