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LLedgerWire
bitcoin

Corporate bitcoin treasuries face tougher fair-value audit questions

New guidance forces quarterly mark-to-market disclosure, ending years of impairment-only accounting.

By Ana Ferreira · Senior Reporter · Jul 31, 2026 · 5 min read

Corporate bitcoin treasuries face tougher fair-value audit questions

Listed companies holding bitcoin on balance sheet must now report fair value each quarter, replacing the impairment regime that only recognised losses.

Chief financial officers welcome the symmetry but warn that earnings volatility will rise for treasury-heavy issuers.

Auditors are asking for stronger custody attestation, including proof-of-reserve style key ceremonies.

TreasuryAccounting