The Financial Accounting Standards Board (FASB) plans to evaluate in 2026 whether certain cryptocurrency assets, including some stablecoins, qualify as cash equivalents, reported The Wall Street Journal (WSJ). The US accounting standard maker will also consider how companies should recognise and report transfers of crypto assets. Both projects were added to the FASB’s agenda in recent months following public feedback and form part of more than 70 potential topics identified through its latest agenda con ...