美国加密资产新准则研究——基于FASB最新概念框架的分析  

Research on the FASB’s New Accounting Rules on Crypto Assets——Insights from the FASB’s Latest Conceptual Framework

作　　者：张倩 刘浩[2] ZHANG Qian;LIU Hao(Accounting and Finance Research Center,Shanghai University of Finance and Economics Zhejiang College,Jinhua,Zhejiang,China 321013;Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai,China 200433)

机构地区：[1]上海财经大学浙江学院会计与财务研究中心,浙江金华321013 [2]上海财经大学会计与财务研究院,上海200433

出　　处：《当代会计评论》2024年第3期132-156,共25页Contemporary Accounting Review

基　　金：国家自然科学基金项目“IPO审计与审计师后续行为交互影响研究”(72072106);“非家族职业经理人的聘用和价值创造:基于家族大股东专有性资产的研究”(72272093);教育部重点研究基地重大项目“大数据发展与会计信息契约功能研究”(22JJD790093);“高等学校学科创新引智计划”项目(B18033);“上海财经大学创新团队支持计划”;教育部产学合作协同育人项目“金财智品牌下智能财会教学团队建设”(230804978055902)的阶段性成果。

摘　　要：美国会计准则委员会(FASB)于2023年12月发布了加密资产的新准则,要求将符合适用范围的加密资产计入无形资产,以公允价值计量且其变动计入当期损益,从而诞生了新的无形资产类别。本文研究FASB如何基于其最新概念框架制定加密资产新准则。本文指出加密资产新准则的确认、计量、列报、披露等重要环节都体现了FASB最新概念框架的要求:该准则的适用范围满足确认的要求中的要素定义、可计量性和如实反映的标准;计量中采用加密资产最相关的计量系统——脱手价格系统;列报中强调行项目的同质性原则,从而将加密资产与其他无形资产分开列报;披露中主要揭示加密资产基础现象的性质等重要信息。本文认为基于概念框架制定会计准则的理念有助于产生原则清晰且内在逻辑一致的会计准则,FASB加密资产新准则也反映了近年来会计理论的创新成果,但概念框架本身的演变使得新旧准则产生冲突并增加了准则系统的复杂性。In December 2023,the Financial Accounting Standards Board(FASB)issued a new accounting standards update for crypto assets and require firms to recognize crypto assets that are within the scope as intangible assets.The new accounting rules require firms to measure those crypto assets at fair value with changes in fair value recognized in net income—effectively creating a new category of intangible assets.This paper explores how the FASB developed the new accounting rules on crypto assets based on its latest Conceptual Framework.This paper highlights that the recognition,measurement,presentation,and disclosure of crypto assets align closely with the principles outlined in the updated Conceptual Framework.Specifically,the scope of new rules adheres to the recognition requirements including definitions,measurement,and faithful representation;the most relevant measurement system,the exit price model,is used to measure crypto assets;distinguish crypto assets from other intangible assets by emphasizing the homogeneity of line items;and focus on disclosing important information such as the nature and underlying characteristics of crypto assets.We argue that formulating accounting standards based on the Conceptual Framework fosters clear principles and logical consistency.The FASB’s new accounting rules on crypto assets also reflect recent innovation in in accounting theory.However,the evolution of Conceptual Framework has introduced conflicts between old and new standards and increased the complexity of the standard-setting system.

关 键 词：加密资产 概念框架 无形资产 会计准则 

分 类 号：F230[经济管理—会计学]