The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. By Jack Barber, Robert J. Malionek, Marlon Q. Paz, Heather Waller, and Deric Behar On September 6, 2023, the Financial Accounting Standards Board (FASB)[1] voted to approve Accounting for and Disclosure of Crypto … Continue Reading