FASB weighs feedback on crypto asset standard

"They put a digital assets project on the technical agenda and later changed the name to be 'crypto assets' project, given the scope." "Certain investors also requested additional disclosures about the types of crypto assets held by entities and changes in those holdings. "The biggest thing that they addressed was, how do you measure and present digital assets or crypto assets on your balance sheet?" The second big proposed change is that when you move to a fair value model, the question becomes where do you put the changes in fair value? In line with moving to fair value, companies will also be required to report any changes in fair value through earnings recognized as changes through earnings."