The US Financial Accounting Standards Board (FASB) has taken new steps. It is understood that FASB plans to launch a major project in 2026—studying whether certain stablecoins can be classified as "cash equivalents." Additionally, the organization intends to deepen research into the accounting treatment of cryptocurrency transfers. FASB Chairman Rich Jones has confirmed that these projects have been officially added to the agenda. This means that the identity of stablecoins within the traditional financial system is expected to become clearer, reflecting the ongoing focus of accounting standard setters on the regulation of crypto assets. For relevant companies and institutions, these updates to standards may impact the disclosure methods in financial statements and asset classification.