BlockBeats 消息，2 月 6 日，据 The Block 报道，研究和经纪公司伯恩斯坦（Bernstein）分析师发布报告表示，Strategy（原 MicroStrategy）采用 FASB 新公允价值会计规则后，资产负债表将增加 127.5 亿美元。
此前，企业账面上的数字资产价值在价格下跌时必须计入减值损失，但如果价格上涨，除非出售，否则无法上调。然而，自 2025 年 1 月起，Strategy 采用美国财务会计准则委员会（FASB）的新公允价值会计规则，这将导致一次性 127.5 亿美元的累计调整计入期初留存收益。伯恩斯坦分析师 Gautam Chhugani 在周四致客户的报告中表示，这一变化将使该公司首次能够确认其比特币头寸的未实现收益。
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