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Previously companies could only value their bitcoin at the lowest price since they bought it, which meant they would have to record losses, but not the gains when the price recovered.
309 sats \ 1 reply \ @kr 13 Dec 2023
feels like one of those things that most retail holders will ignore, but something that large corporate holders really value.
i wonder if any large companies have decided not to hold bitcoin on their balance sheet in the past for this reason.
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My guess as to whether this was a major factor for NOT holding bitcoin on the balance sheet that this isn't a major reason. Now, once bitcoin is more understood by businesses then this would be a barrier but I don't think even 1% of businesses have even considered bitcoin.
We are too early.
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What does this mean for an individual hodling 1 Bitcoin, for example?
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It helps more to Companies but also to individual holders that had declared their bitcoins.
https://twitter.com/saylor/status/1734962747740152007 FASB has officially adopted Fair Value Accounting for #Bitcoin for fiscal years beginning after Dec 15, 2024. This upgrade to accounting standards will facilitate the adoption of $BTC as a treasury reserve asset by corporations worldwide.
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