{"id":16506,"date":"2025-12-30T18:18:15","date_gmt":"2025-12-30T18:18:15","guid":{"rendered":"https:\/\/cryptozen.asia\/vn\/nha-lap-quy-ke-toan-dua-crypto-tro-lai-chuong-trinh-nghi-su-cho-nam-2026-giua-su-thay-doi-chinh-sach-cua-my\/"},"modified":"2025-12-30T18:18:15","modified_gmt":"2025-12-30T18:18:15","slug":"nha-lap-quy-ke-toan-dua-crypto-tro-lai-chuong-trinh-nghi-su-cho-nam-2026-giua-su-thay-doi-chinh-sach-cua-my","status":"publish","type":"post","link":"https:\/\/cryptozen.asia\/vn\/nha-lap-quy-ke-toan-dua-crypto-tro-lai-chuong-trinh-nghi-su-cho-nam-2026-giua-su-thay-doi-chinh-sach-cua-my\/","title":{"rendered":"Nh\u00e0 l\u1eadp quy k\u1ebf to\u00e1n \u0111\u01b0a Crypto tr\u1edf l\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh ngh\u1ecb s\u1ef1 cho n\u0103m 2026 gi\u1eefa s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch c\u1ee7a M\u1ef9"},"content":{"rendered":"

C\u00e1c nh\u00e0 l\u1eadp chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a M\u1ef9 v\u00e0 ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/h2>\n

C\u00e1c nh\u00e0 l\u1eadp chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a M\u1ef9 d\u1ef1 \u0111\u1ecbnh s\u1ebd m\u1edf l\u1ea1i c\u00e1c c\u00e2u h\u1ecfi quan tr\u1ecdng v\u1ec1 ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/strong> v\u00e0o n\u0103m 2026, thi\u1ebft l\u1eadp nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1ch c\u00e1c c\u00f4ng ty b\u00e1o c\u00e1o v\u1ec1 stablecoin<\/strong> v\u00e0 c\u00e1c giao d\u1ecbch token ph\u1ee9c t\u1ea1p. \u0110\u1ed9ng th\u00e1i n\u00e0y di\u1ec5n ra khi Washington ph\u00e1t \u0111i t\u00edn hi\u1ec7u h\u1ed7 tr\u1ee3 r\u1ed9ng r\u00e3i h\u01a1n cho c\u00e1c t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, m\u1eb7c d\u00f9 c\u00e1c nh\u00e0 l\u1eadp chu\u1ea9n nh\u1ea5n m\u1ea1nh s\u1ef1 \u0111\u1ed9c l\u1eadp c\u1ee7a h\u1ecd.<\/p>\n

H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB)<\/h2>\n

H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB) cho bi\u1ebft s\u1ebd nghi\u00ean c\u1ee9u xem li\u1ec7u m\u1ed9t s\u1ed1 stablecoin c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 “t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t”<\/strong> theo chu\u1ea9n GAAP c\u1ee7a M\u1ef9 hay kh\u00f4ng. Hi\u1ec7n t\u1ea1i, h\u1ea7u h\u1ebft c\u00e1c stablecoin kh\u00f4ng n\u1eb1m trong \u0111\u1ecbnh ngh\u0129a \u0111\u00f3, bu\u1ed9c c\u00e1c c\u00f4ng ty ph\u1ea3i ph\u00e2n lo\u1ea1i ch\u00fang l\u00e0 t\u00e0i s\u1ea3n kh\u00e1c thay v\u00ec t\u00e0i s\u1ea3n gi\u1ed1ng ti\u1ec1n m\u1eb7t.<\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 t\u00ednh thanh kho\u1ea3n cao, c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i nhanh ch\u00f3ng th\u00e0nh ti\u1ec1n m\u1eb7t \u0111\u00e3 bi\u1ebft v\u00e0 c\u00f3 r\u1ee7i ro thay \u0111\u1ed5i gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u. FASB d\u1ef1 \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 xem li\u1ec7u m\u1ed9t s\u1ed1 stablecoin \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi fiat c\u00f3 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed \u0111\u00f3 trong th\u1ef1c t\u1ebf hay kh\u00f4ng, bao g\u1ed3m ch\u1ea5t l\u01b0\u1ee3ng d\u1ef1 tr\u1eef<\/strong>, \u0111i\u1ec1u kho\u1ea3n \u0111\u1ed5i ti\u1ec1n<\/strong> v\u00e0 \u0111\u1ed9 tin c\u1eady trong ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/p>\n

\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

N\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua, vi\u1ec7c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 thay \u0111\u1ed5i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> v\u00e0 b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n<\/strong> cho c\u00e1c c\u00f4ng ty d\u1ef1a v\u00e0o stablecoin cho c\u00e1c kho\u1ea3n thanh to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kho b\u1ea1c ho\u1eb7c gi\u1ea3i quy\u1ebft. N\u00f3 c\u0169ng s\u1ebd thi\u1ebft l\u1eadp c\u00e1c ranh gi\u1edbi r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 nh\u1eefng g\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, h\u1ea1n ch\u1ebf c\u00e1c c\u00e1ch di\u1ec5n gi\u1ea3i m\u1ea1nh m\u1ebd t\u1eeb c\u00e1c nh\u00e0 ph\u00e1t h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi n\u1eafm gi\u1eef.<\/p>\n

Ghi nh\u1eadn c\u00e1c chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/h2>\n

FASB c\u0169ng s\u1ebd xem x\u00e9t c\u00e1ch c\u00e1c c\u00f4ng ty ghi nh\u1eadn c\u00e1c chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/strong> kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c giao d\u1ecbch \u0111\u01a1n gi\u1ea3n, bao g\u1ed3m c\u00e1c token \u0111\u01b0\u1ee3c b\u1ecdc \u0111\u1ea1i di\u1ec7n cho c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n qua c\u00e1c blockchain. H\u01b0\u1edbng d\u1eabn hi\u1ec7n t\u1ea1i \u0111\u1ec3 l\u1ea1i nh\u1eefng kho\u1ea3ng tr\u1ed1ng v\u1ec1 vi\u1ec7c ghi nh\u1eadn, h\u1ee7y ghi nh\u1eadn v\u00e0 c\u00f4ng b\u1ed1 cho c\u00e1c giao d\u1ecbch n\u00e0y.<\/p>\n

\n

H\u1ed9i \u0111\u1ed3ng \u0111\u00e3 th\u00eam c\u1ea3 hai ch\u1ee7 \u0111\u1ec1 ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh v\u00e0o cu\u1ed1i n\u0103m 2025, v\u1edbi nghi\u00ean c\u1ee9u v\u00e0 ti\u1ebfp c\u1eadn d\u1ef1 ki\u1ebfn s\u1ebd b\u1eaft \u0111\u1ea7u v\u00e0o n\u0103m t\u1edbi.<\/p>\n<\/blockquote>\n

B\u1ea5t k\u1ef3 thay \u0111\u1ed5i quy t\u1eafc n\u00e0o s\u1ebd theo quy tr\u00ecnh ti\u00eau chu\u1ea9n c\u1ee7a FASB, bao g\u1ed3m b\u00ecnh lu\u1eadn c\u00f4ng khai v\u00e0 xem x\u00e9t l\u1ea1i, tr\u01b0\u1edbc khi tr\u1edf th\u00e0nh h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c. Th\u1eddi \u0111i\u1ec3m n\u00e0y tr\u00f9ng v\u1edbi m\u1ed9t \u0111\u1ee3t th\u00fac \u0111\u1ea9y ch\u00ednh s\u00e1ch m\u1edbi c\u1ee7a M\u1ef9 \u1ee7ng h\u1ed9 c\u00e1c quy t\u1eafc ti\u1ec1n \u0111i\u1ec7n t\u1eed r\u00f5 r\u00e0ng h\u01a1n.<\/p>\n

\u0110\u1ed9ng th\u00e1i ch\u00ednh tr\u1ecb v\u00e0 b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0<\/h2>\n

M\u1eb7c d\u00f9 FASB kh\u00f4ng \u0111\u1eb7t ra ch\u00ednh s\u00e1ch, b\u1ed1i c\u1ea3nh bao g\u1ed3m c\u00e1c l\u1eddi k\u00eau g\u1ecdi t\u1eeb c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o ch\u00ednh tr\u1ecb, bao g\u1ed3m Donald Trump<\/strong>, \u0111\u1ec3 t\u0103ng t\u1ed1c c\u00e1c khung stablecoin v\u00e0 khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng ti\u1ec1n \u0111i\u1ec7n t\u1eed trong n\u01b0\u1edbc. C\u00e1c quan ch\u1ee9c FASB \u0111\u00e3 nh\u1ea5n m\u1ea1nh r\u1eb1ng c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ed9i \u0111\u1ed3ng d\u1ef1a tr\u00ean b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong>, kh\u1ea3 n\u0103ng so s\u00e1nh<\/strong> v\u00e0 \u0111\u1ea1i di\u1ec7n trung th\u1ef1c<\/strong>, kh\u00f4ng ph\u1ea3i ch\u00ednh tr\u1ecb.<\/p>\n

C\u00f4ng vi\u1ec7c c\u1ee7a FASB v\u00e0o n\u0103m 2026 x\u00e2y d\u1ef1ng tr\u00ean b\u1ea3n c\u1eadp nh\u1eadt n\u0103m 2023 c\u1ee7a n\u00f3 \u0111\u00e3 chuy\u1ec3n nhi\u1ec1u t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed sang \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd trong khi \u0111\u1ec3 l\u1ea1i stablecoin v\u00e0 NFT ch\u1ee7 y\u1ebfu kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng. B\u1eb1ng c\u00e1ch tr\u1edf l\u1ea1i v\u1edbi stablecoin v\u00e0 c\u01a1 ch\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng, h\u1ed9i \u0111\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u00f3ng c\u00e1c kho\u1ea3ng tr\u1ed1ng b\u00e1o c\u00e1o \u0111\u00e3 gia t\u0103ng khi vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n \u0111i\u1ec7n t\u1eed trong doanh nghi\u1ec7p m\u1edf r\u1ed9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c nh\u00e0 l\u1eadp chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a M\u1ef9 v\u00e0 ti\u1ec1n \u0111i\u1ec7n t\u1eed C\u00e1c nh\u00e0 l\u1eadp chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a M\u1ef9 d\u1ef1 \u0111\u1ecbnh s\u1ebd m\u1edf l\u1ea1i c\u00e1c c\u00e2u h\u1ecfi quan tr\u1ecdng v\u1ec1 ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0o n\u0103m 2026, thi\u1ebft l\u1eadp nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1ch c\u00e1c c\u00f4ng ty b\u00e1o …<\/p>\n","protected":false},"author":3,"featured_media":16505,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,48],"tags":[4225,4303,6379,11286,6378,11285,4217,4709,4204],"class_list":["post-16506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin","category-legal","tag-bitcoin","tag-donald-trump","tag-fasb","tag-fiat-backed-stablecoins","tag-financial-accounting-standards-board","tag-gaap","tag-legal","tag-nft","tag-usa"],"yoast_head":"\nNh\u00e0 l\u1eadp quy k\u1ebf to\u00e1n \u0111\u01b0a Crypto tr\u1edf l\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh ngh\u1ecb s\u1ef1 cho n\u0103m 2026 gi\u1eefa s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch c\u1ee7a M\u1ef9 - CryptoZen<\/title>\n<meta name=\"description\" content=\"FASB c\u1ee7a M\u1ef9 d\u1ef1 ki\u1ebfn s\u1ebd xem x\u00e9t l\u1ea1i c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0o n\u0103m 2026, c\u00f3 kh\u1ea3 n\u0103ng ph\u00e2n lo\u1ea1i l\u1ea1i stablecoin l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t gi\u1eefa s\u1ef1 h\u1ed7 tr\u1ee3 quy \u0111\u1ecbnh \u0111ang ph\u00e1t tri\u1ec3n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cryptozen.asia\/vn\/nha-lap-quy-ke-toan-dua-crypto-tro-lai-chuong-trinh-nghi-su-cho-nam-2026-giua-su-thay-doi-chinh-sach-cua-my\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nh\u00e0 l\u1eadp quy k\u1ebf to\u00e1n \u0111\u01b0a Crypto tr\u1edf l\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh ngh\u1ecb s\u1ef1 cho n\u0103m 2026 gi\u1eefa s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch c\u1ee7a M\u1ef9 - CryptoZen\" \/>\n<meta property=\"og:description\" content=\"FASB c\u1ee7a M\u1ef9 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