The U.S. Financial Accounting Standards Board (FASB) plans to finalize a number of key accounting rules next year, including requiring companies to disclose more details about cryptocurrency holdings and listing certain expenses on income statements, the Wall Street Journal reported. In addition, FASB is committed to formulating clear accounting and disclosure rules for companies holding Bitcoin and other encrypted assets. The proposed cryptocurrency-related rules are expected to be issued in the first half of 2023, which will affect a small number of companies because only a few non-encrypted companies hold There are cryptocurrencies.