According to CoinMeta, as reported by Bitcoin News on the X platform, the Financial Accounting Standards Board (FASB) of the United States has proposed new accounting guidelines. Stablecoins that meet certain criteria can be classified as cash equivalents in corporate financial statements. Qualified digital assets must have the characteristics of being able to be redeemed for cash on demand, holders being able to directly redeem a fixed amount of cash from the issuer, reserve assets needing to be managed separately, and being fully supported by highly liquid short-term assets at a 1:1 ratio ( DART ). FASB clarifies that the definition of cash equivalents applies to digital assets such as stablecoins, and companies are required to disclose significant components of cash equivalents annually. The proposal is open for public comments until November 19, 2026.