Groups that hold significant amounts of Bitcoin, Ether, and other tokens will be required to report these assets on a fair value basis, the FASB board voted on Wednesday, confirming changes recommended by the group almost a year ago.
“This upgrade to FASB accounting rules eliminates a major impediment to corporate adoption of Bitcoin as a treasury asset."
https://www.barrons.com/articles/tesla-crypto-bitcoin-accounting-rule-54d328be?siteid=yhoof2