I don't know all the specifics here but this is something I will be following closely
Long-Awaited Bitcoin Accounting Rules to Capture Rises, Dips (2)
Crypto companies and other businesses with significant holdings of digital currencies will get long-awaited accounting rules to measure the value of the Bitcoin, Ethereum, and other crypto in their coffers, US accounting standard-setters unanimously voted Wednesday.
news.bloomberglaw.com