FASB 就稳定币等数字资产现金等价物认定征求意见

【FASB 就稳定币等数字资产现金等价物认定征求意见】金色财经报道，美国财务会计准则委员会（FASB）于 2026 年 8 月 18 日发布拟议会计准则更新（ASU），旨在澄清现行“现金等价物”定义如何适用于稳定币等特定数字资产，并提高现金等价物重要构成部分的披露透明度。利益相关方被鼓励在 2026 年 11 月 19 日前提交意见。在 2025 年 FASB 议程咨询项目及其他反馈中，利益相关方指出，对于包括稳定币在内的某些数字资产是否符合现行公认会计原则（GAAP）下的现金等价物定义存在不确定性，导致实务处理出现差异。拟议 ASU 将提供示例说明，以促进该定义更一致的应用，并提升选择将符合条件的数字资产列报为现金等价物的主体之间的可比性，但不会改变“现金等价物”的现行定义。同时，拟议规则要求所有将资产列报为现金等价物的主体，无论是否包含数字资产，均须增强披露现金等价物的重要构成部分及相关金额，以便投资者及其他财务报表使用者获得更透明的信息。相关拟议 ASU 及意见提交方式可在 FASB 网站查阅。(2026-08-21 21:44:36)

排名	#	交易平台	24H成交额	成交涨跌幅	活跃度
1	OKX 欧易OKX	$180.81亿	-11.37%	86.7%	86.7%
2	HTX 火币huobi	$26.57亿	0.44%	68.6%	68.6%
3	Binance 币安网	$395.55亿	-7.96%	85.4%	85.4%
4	Coinbase Coinbase	$8.92亿	-15.47%	69.3%	69.3%
5	Bybit Bybit	$111.26亿	-6.83%	65.3%	65.3%
6	Crypto.com Crypto.com	$12.44亿	-8.33%	53.3%	53.3%
7	Bitfinex Bitfinex	$2.04亿	18.77%	65.3%	65.3%
8	Kraken K网(Kraken)	$7.50亿	-8.81%	68.4%	68.4%
9	Upbit Upbit	$2.84亿	-21.62%	56.9%	56.9%
10	Bitget Bitget	$71.01亿	0.51%	71.1%	71.1%
11	Deribit Deribit	$4.47亿	5.4%	36.2%	36.2%
12	Gemini 双子星（Gemini）	$3,083.40万	-18.82%	59.5%	59.5%
13	BiKing 币王	$222.79亿	-0.44%	31%	31%
14	MEXC MEXC	$111.81亿	1.26%	76.2%	76.2%
15	Bithumb Bithumb	$1.42亿	-9.64%	66.9%	66.9%
16	gate.io 大门	$105.28亿	-12.5%	55.2%	55.2%
17	BitTap 币泰	$11.60亿	-6.42%	26%	26%
18	Hyperliquid Hyperliquid	$16.46亿	27.11%	46.9%	46.9%
19	Uniswap v3 (Base) Uniswap v3 (Base)	$1.09亿	-10.75%	31.5%	31.5%
20	bitFlyer bitFlyer	$1,697.41万	-20.97%	58.2%	58.2%

排名	#	币种	最新价	24H最高	24H最低	24H量	流通市值	24H涨跌幅
1	BTC 比特币	$ 77373.9	$7.95万	$7.17万	$18.27亿	$1.55兆	7.9%	7.9%
2	ETH 以太坊	$ 2389.92	$2,448.75	$2,275.10	$8.44亿	$2,884.48亿	4.92%	4.92%
3	XRP 瑞波币	$ 1.4025	$1.43	$1.22	$1.27亿	$854.37亿	14.08%	14.08%
4	BNB 币安币	$ 678.7	$686.10	$641.30	$2,729.74万	$925.47亿	5.66%	5.66%
5	USDC USD Coin	$ 1.0003	$1.00	$1.00	$4,157.39万	$707.36亿	-0.02%	-0.02%
6	SOL Solana	$ 91.86	$93.42	$86.41	$1.91亿	$520.43亿	6.2%	6.2%
7	TRX 波场	$ 0.3399	$0.34	$0.34	$690.30万	$321.95亿	0.47%	0.47%
8	DOGE 狗狗币	$ 0.08424	$0.09	$0.08	$5,485.37万	$141.71亿	7.68%	7.68%
9	BCH 比特现金	$ 275.18	$277.16	$219.11	$757.07万	$54.98亿	25.57%	25.57%
10	HYPE Hyperliquid	$ 76.8	$77.81	$71.30	$5,441.04万	$260.62亿	6.62%	6.62%
11	ADA 艾达币	$ 0.21793	$0.22	$0.19	$2,347.00万	$78.35亿	12.3%	12.3%
12	WBTC Wrapped Bitcoin	$ 77016.9	$7.91万	$7.23万	$6.67万	$99.29亿	6.51%	6.51%
13	LEO UNUS SED LEO	$ 9.245	$9.38	$9.06	$9,587.15	$85.21亿	-0.58%	-0.58%
14	LINK ChainLink	$ 11.487	$11.84	$10.50	$1,755.40万	$77.89亿	8.92%	8.92%
15	XLM 恒星币	$ 0.1922	$0.19	$0.18	$473.37万	$62.30亿	6.18%	6.18%
16	LTC 莱特币	$ 51.38	$51.50	$47.47	$1,600.39万	$39.42亿	8.19%	8.19%
17	HBAR Hedera Hashgraph	$ 0.07752	$0.08	$0.07	$317.50万	$33.17亿	5.93%	5.93%
18	ZEC 大零币	$ 654.39	$665.42	$558.19	$1,518.91万	$107.82亿	16.85%	16.85%
19	AVAX Avalanche	$ 7.64	$7.70	$6.95	$1,177.30万	$32.87亿	9.8%	9.8%
20	SHIB Shiba Inu	$ 0.000005337	$0.00	$0.00	$97.99万	$31.45亿	9.65%	9.65%
21	SUI Sui	$ 0.8027	$0.81	$0.72	$1,644.42万	$30.44亿	10.73%	10.73%
22	CRO Cronos	$ 0.05692	$0.06	$0.05	$61.58万	$21.97亿	5.81%	5.81%
23	WLFI worldlibertyfinancial-education	$ 0.06162	$0.06	$0.06	$421.82万	$16.48亿	-0.48%	-0.48%
24	UNI Uniswap	$ 3.965	$4.06	$3.65	$1,219.84万	$25.19亿	8.63%	8.63%
25	DOT 波卡币	$ 0.9	$0.90	$0.83	$66.30万	$14.88亿	8.32%	8.32%
26	MNT Mantle	$ 0.5138	$0.53	$0.49	$38.18万	$16.71亿	4.45%	4.45%
27	PAXG PAX Gold	$ 4581.07	$4,593.53	$4,493.44	$417.88万	$17.45亿	1.86%	1.86%
28	ASTER Aster	$ 0.7282	$0.75	$0.65	$675.21万	$18.17亿	9.85%	9.85%
29	AAVE Aave	$ 111.89	$113.70	$96.16	$745.16万	$17.13亿	16.14%	16.14%
30	HTX HTX	$ 0.0000017594	$0.00	$0.00	$9,451.75	$17.59亿	2.87%	2.87%
31	TAO Bittensor	$ 232.77	$233.18	$207.88	$959.97万	$24.60亿	11.93%	11.93%
32	OKB OK币	$ 106.07	$109.81	$104.29	$457.95万	$22.27亿	0.95%	0.95%
33	PEPE Pepe	$ 0.000003699	$0.00	$0.00	$2,470.69万	$15.56亿	18.67%	18.67%
34	ETC 以太经典	$ 7.482	$7.51	$6.77	$60.36万	$11.60亿	10.54%	10.54%
35	NEAR NEAR Protocol	$ 1.909	$1.95	$1.71	$1,606.09万	$24.52亿	11.63%	11.63%
36	ICP Internet Computer(Dfinity)	$ 2.487	$2.50	$2.34	$161.38万	$13.58亿	5.96%	5.96%
37	PI Pi Network	$ 0.09533	$0.10	$0.09	$193.76万	$7.99亿	5.82%	5.82%
38	WLD Worldcoin	$ 0.3979	$0.41	$0.36	$1,388.87万	$10.77亿	11.64%	11.64%
39	ATOM 阿童木	$ 1.574	$1.59	$1.47	$17.61万	$7.66亿	5.63%	5.63%
40	FDUSD First Digital USD	$ 0.9986	$1.00	$1.00	$2,144.00万	$9.82亿	-0.04%	-0.04%
41	ENA Ethena	$ 0.14709	$0.15	$0.10	$1,792.21万	$11.71亿	47.9%	47.9%
42	USDD USDD	$ 0.9995	$1.00	$1.00	$7.52万	$8.55亿	0%	0%
43	KAS Kaspa	$ 0.02921	$0.03	$0.03	$199.92万	$7.91亿	3.83%	3.83%
44	QNT Quant	$ 64.04	$64.81	$61.37	$4.49万	$7.73亿	3.54%	3.54%
45	ALGO Algorand	$ 0.09456	$0.09	$0.09	$30.98万	$8.36亿	9.71%	9.71%
46	FLR Flare	$ 0.007445	$0.01	$0.01	$37.24万	$6.16亿	12.82%	12.82%
47	XDC XDC Network	$ 0.02953	$0.03	$0.03	$41.12万	$5.64亿	6.72%	6.72%
48	APT Aptos	$ 0.6488	$0.65	$0.57	$77.96万	$4.88亿	14.26%	14.26%

FASB 就稳定币等数字资产现金等价物认定征求意见

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