美國財務會計準則委員會（FASB）正討論是否將「加密資產轉移的會計處理」納入技術議程。討論內容包含是否擴大 2023 年加密會計準則的適用範圍、明確加密資產轉移的終止確認指引，或同時納入上述兩項內容。在此之前，FASB 已新增一項技術項目，探討穩定幣等數位資產是否可歸類為現金。

The Financial Accounting Standards Board (FASB) is deliberating on whether to include the 'accounting treatment of crypto asset transfers' in its technical agenda. The discussion will cover three aspects: whether to expand the scope of application of the 2023 crypto accounting standards, whether to clarify the derecognition guidelines for crypto asset transfers, or whether to address both issues simultaneously. Prior to this, the FASB has already added a new technical project to explore whether digital assets such as stablecoins can be classified as cash.