米国財務会計基準審議会（FASB）、暗号資産に公正価値会計を採用へ
米国財務会計基準審議会（FASB）が、暗号資産（仮想通貨）の測定に、公正価値測定を用いるべきであるとの見解を示したという記事。
「FASBは具体的に次の3つを要求した。
（1）暗号資産を、FASBが示すガイダンス「Topic 820」の「公正価値測定」を用いて、公正価値で測定すること。
（2）公正価値の増減を報告期間ごとに包括利益で認識すること。
（3）暗号資産を取得するために発生した特定の費用（手数料等）を費用として認識する（ただし、別途要求される業界の専門的な測定ガイダンスに従う場合を除く）。」
FASBの10月の会議の「暫定的決定」として、そのように決まったようです。
「活発な市場がない暗号資産に対する様々な測定代替案を検討。そして代替案を追求しないことを決定。」という点は、日本の基準と違うのかもしれません。また、（純利益ではなく？）包括利益に計上するという点も違います。
TENTATIVE BOARD DECISIONS（FASB)
Accounting for and disclosure of crypto assets. The Board discussed how entities that hold crypto assets within the scope of this project should measure those assets.
The Board decided to require an entity to:
- Measure crypto assets at fair value, using the guidance in Topic 820, Fair Value Measurement.
- Recognize increases and decreases in fair value in comprehensive income each reporting period.
- Recognize certain costs incurred to acquire crypto assets, such as commissions, as an expense (unless the entity follows specialized industry measurement guidance that requires otherwise).
The Board also considered:
- Various measurement alternatives for crypto assets with inactive markets and decided not to pursue those alternatives.
- Whether to provide implementation guidance relative to the application of fair value measurement of crypto assets and decided not to provide additional measurement guidance as part of this project.
- Whether there should be a difference for private companies for the measurement of crypto assets and decided that the measurement and recognition requirements should be the same for all entities.
The Board will consider presentation, disclosure, and transition at a future meeting.
会議資料はこちら（他のテーマの資料も含まれています）。
↓
https://www.fasb.org/page/showpdf?path=BMHO20221012.pdf&title=October%212,%202022%20Board%20Meeting%20Handout
測定方法は、3つの選択肢を検討したようです。
The three primary measurement basis alternatives for the Board’s consideration are as follows:
(a) Alternative A—Historical Cost with Simplified Impairment: This alternative would retain the measurement guidance for intangible assets but would modify the impairment testing requirements. That is, an entity would be required to test crypto assets for impairment as of the end of the reporting period using the measure from the end of that period. Entities would not be required to measure (or recognize impairments for) crypto assets within the reporting period.
(b) Alternative B—NRV: This alternative would require measuring crypto assets at NRV, or at the estimated selling price in the normal course of business less reasonably predictable costs of completion, disposal, and transportation, including direct costs to sell.
(c) Alternative C—Fair Value: This alternative would require measuring crypto assets at fair value, using the guidance in Topic 820, Fair Value Measurement. Subsequent increases and decreases in fair value would be recognized in comprehensive income each reporting period.
包括利益の中のどこに入れるのか（純利益かその他の包括利益か）は、今後議論するようです。
Income statement presentation, including consideration of presentation within net income versus other comprehensive
income, will be addressed at a future Board meeting.
