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Stacks of stablecoin tokens representing digital assets that may qualify as cash equivalents.
FASB Proposes Cash Equivalents Guidance for Stablecoins
A FASB proposal would add illustrative examples to Topic 230 to clarify whether certain stablecoins meet the cash equivalents definition.
Investment advisers discuss compliance considerations while reviewing information on a tablet.
What Investment Advisers Should Ask About the Custody Rule
The Custody Rule shapes compliance obligations for SEC-registered investment advisers with custody of client assets. Get the details.
Two professionals discuss work across a conference table with a laptop during an office meeting.
FASB Proposes Investment Co. Fair Value Measurement Changes
Explore proposed ASC 820 fair value guidance changing investment company reporting to reflect contractual sale restrictions.
Stacks of stablecoin tokens representing digital assets that may qualify as cash equivalents.
FASB Proposes Cash Equivalents Guidance for Stablecoins
A FASB proposal would add illustrative examples to Topic 230 to clarify whether certain stablecoins meet the cash equivalents definition.
Investment advisers discuss compliance considerations while reviewing information on a tablet.
What Investment Advisers Should Ask About the Custody Rule
The Custody Rule shapes compliance obligations for SEC-registered investment advisers with custody of client assets. Get the details.
Two professionals discuss work across a conference table with a laptop during an office meeting.
FASB Proposes Investment Co. Fair Value Measurement Changes
Explore proposed ASC 820 fair value guidance changing investment company reporting to reflect contractual sale restrictions.