In January 2024, digital asset fund management company CoinShares pointed out that as Bitcoin halved, more miners were expected to shift to artificial intelligence (AI) in energy-secure regions to pursue highe…
The Infrastructure Investment and Jobs Act amends IRS Section 6050I to add digital assets to the list of assets included in the definition of cash in Section 6050I(d). Under section 6050I(a), any person engage…
On July 28th, ‘WuShuo Blockchain’ reported the "Bizarre Case: Bybit Payroll Responsible Steals a Large Amount of USDT - Singapore Court Explains the Nature of Cryptocurrency Property." This event has sparked d…
We believe that the new crypto asset accounting rules will bring about the following impacts: Accounting: The requirement for cryptocurrencies to use fair value measurement means that accounting treatment will…
资产分类和计量： MicroStrategy公司根据会计准则编码（“ASC”）350，无限期使用无形资产的会计规则，对其数字资产（仅包括比特币）进行了记录和计算。这些数字资产最初以成本进行记录，后续以自购置以来的净成本为基础计价。减值损失作为“数字资产减值损失”计入发生减值期间的公司合并损益表中。收益（如果有的话）只有在出售时实现才会被记录，此时收益将以扣除任何减值损失的形式呈现在公司的合并损益表中。在确定出售时确…
今年2月6日，哈萨克斯坦总统卡西姆-乔马特·托卡耶夫(Kassym-Jomart Tokayev)在其网站上发布的一份声明中表示，他签署了一项立法，将限制国内加密货币矿工使用的能源。 哈萨克斯坦一直在努力满足电力需求，因为过去几年，包括非法运营商在内的比特币矿工涌入该国，给该国的电网基础设施带来了压力。尽管仍希望发展更广泛的生态系统，但该国正在收紧对矿工的监管。 该法律规定了数字矿工的能源消耗配额。根据这项法律，数…
全球越来越多的公司正在使用比特币和其他数字资产用于一系列投资、运营和交易目的。与任何前沿领域一样，其中既存在未知的危险，也存在强大的激励。本文探索了企业在决定是否以及如何使用数字资产时应考虑的问题和见解。 使用加密货币的两个主要途径 在考虑在公司运营中使用加密货币时要问的第一个问题是：我们是在资产负债表上持有加密货币还是只是采用支持加密货币的支付方式？要确定适合您业务的路径，应该考虑它如何与业务目标保持一致。考虑潜…
Canaan Technology was founded in 2013 and went public on November 21, 2019. It is a technology company focusing on ASIC high-performance computing chip design, chip research and development, computing equipmen…
As crypto assets grow and gain popularity, more and more companies are beginning to hold or use them to seek investment returns, improve payment efficiency, or expand their business models. The U.S. is one of…
