{"id":4057,"date":"2025-01-24T13:50:39","date_gmt":"2025-01-24T13:50:39","guid":{"rendered":"https:\/\/icobench.com\/jp\/?p=4057"},"modified":"2025-01-24T13:51:10","modified_gmt":"2025-01-24T13:51:10","slug":"sec-changes-crypto-custody-accounting-rules-2025","status":"publish","type":"post","link":"https:\/\/icobench.com\/jp\/news\/sec-changes-crypto-custody-accounting-rules-2025\/","title":{"rendered":"\u7c73SEC\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u5b89\u5168\u7ba1\u7406\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u30ac\u30a4\u30c0\u30f3\u30b9\u5909\u66f4"},"content":{"rendered":"<p>\u7c73\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff09\u306f23\u65e5\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u898f\u5247SAB121\u3092\u64a4\u5ec3\u3057\u3001\u65b0\u305f\u306bSAB122\u3092<a href=\"https:\/\/www.sec.gov\/rules-regulations\/staff-guidance\/staff-accounting-bulletins\/staff-accounting-bulletin-122\" target=\"_blank\" rel=\"noopener noreferrer\">\u767a\u8868\u3057\u305f<\/a>\u3002<\/p>\n<h2><span id=\"sab121\">SAB121\u64a4\u5ec3\u3067\u9280\u884c\u306e\u4eee\u60f3\u901a\u8ca8\u4fdd\u7ba1\u696d\u52d9\u304c\u5bb9\u6613\u306b<\/span><\/h2>\n<p>\u65b0\u898f\u5247SAB122\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u306f<a href=\"https:\/\/icobench.com\/jp\/cryptocurrency\/\" rel=\"\">\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09<\/a>\u306e\u4fdd\u7ba1\u696d\u52d9\u306b\u95a2\u3059\u308b\u8ca0\u50b5\u8a08\u4e0a\u306e\u7fa9\u52d9\u304b\u3089\u89e3\u653e\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067SAB121\u4e0b\u3067\u306f\u3001\u9280\u884c\u306f\u9867\u5ba2\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u7ba1\u3059\u308b\u969b\u3001\u305d\u306e\u8cc7\u7523\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>SEC\u306e\u30d8\u30b9\u30bf\u30fc\u30fb\u30d1\u30fc\u30b9\u59d4\u54e1\u306fX\uff08\u65e7Twitter\uff09\u3067\u300c\u3055\u3088\u3046\u306a\u3089SAB121\u3002\u697d\u3057\u304f\u306a\u304b\u3063\u305f\u3088\u300d\u3068\u30b3\u30e1\u30f3\u30c8\u3002\u540c\u6c0f\u306f\u4ee5\u524d\u304b\u3089\u3053\u306e\u898f\u5247\u3092\u300c\u6709\u5bb3\u306a\u96d1\u8349\u300d\u3068<a href=\"https:\/\/twitter.com\/HesterPeirce\/status\/1882562977985114185?ref_src=twsrc%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E1882562977985114185%7Ctwgr%5Ed5d004bcba4806ba90baaaa295603d2299bcbb90%7Ctwcon%5Es1_&amp;ref_url=https%3A%2F%2Fcryptonews.com%2Fnews%2Fsec-rescinds-controversial-crypto-accounting-guidance-sab-121%2F\" target=\"_blank\" rel=\"noopener noreferrer\">\u6279\u5224\u3057\u3066\u3044\u305f<\/a>\u3002<\/p>\n<blockquote class=\"twitter-tweet\" data-width=\"550\" data-dnt=\"true\">\n<p lang=\"en\" dir=\"ltr\">Bye, bye SAB 121! It's not been fun: <a href=\"https:\/\/t.co\/cIwUc0isUE\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/t.co\/cIwUc0isUE<\/a> | Staff Accounting Bulletin No. 122<\/p>\n<p>\u2014 Hester Peirce (@HesterPeirce) <a href=\"https:\/\/twitter.com\/HesterPeirce\/status\/1882562977985114185?ref_src=twsrc%5Etfw\" target=\"_blank\" rel=\"noopener noreferrer\">January 23, 2025<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<h2><span id=\"_\">\u696d\u754c\u304b\u3089\u6b53\u8fce\u306e\u58f0\u3001\u30d0\u30a4\u30c7\u30f3\u524d\u5927\u7d71\u9818\u306e\u62d2\u5426\u6a29\u3092\u4e57\u308a\u8d8a\u3048\u5b9f\u73fe<\/span><\/h2>\n<p>\u30ef\u30a4\u30aa\u30df\u30f3\u30b0\u5dde\u9078\u51fa\u306e\u30b7\u30f3\u30b7\u30a2\u30fb\u30e9\u30df\u30b9\u4e0a\u9662\u8b70\u54e1\u306f\u300cSAB121\u306f\u9280\u884c\u696d\u754c\u306b\u3068\u3063\u3066\u7834\u58ca\u7684\u3060\u3063\u305f\u300d\u3068\u6307\u6458\u3002\u300c\u7c73\u56fd\u306e\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3068\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306e\u767a\u5c55\u3092\u59a8\u3052\u3066\u3044\u305f\u3060\u3051\u3060\u300d\u3068<a href=\"https:\/\/x.com\/SenLummis\/status\/1882579714151530872\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ff0\u3079\u305f<\/a>\u3002<\/p>\n<blockquote class=\"twitter-tweet\" data-width=\"550\" data-dnt=\"true\">\n<p lang=\"en\" dir=\"ltr\">SAB 121 was disastrous for the banking industry, and only stunted American innovation and advancement of digital assets. I am THRILLED to see it repealed and get the SEC back on track to fulfilling its intended mission. <a href=\"https:\/\/t.co\/KkWQmNDJ8I\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/t.co\/KkWQmNDJ8I<\/a><\/p>\n<p>\u2014 Senator Cynthia Lummis (@SenLummis) <a href=\"https:\/\/twitter.com\/SenLummis\/status\/1882579714151530872?ref_src=twsrc%5Etfw\" target=\"_blank\" rel=\"noopener noreferrer\">January 24, 2025<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<p>\u30b5\u30fc\u30af\u30eb\u306e\u30b8\u30a7\u30ec\u30df\u30fc\u30fb\u30a2\u30ec\u30a2\u6700\u9ad8\u7d4c\u55b6\u8cac\u4efb\u8005\uff08CEO\uff09\u3082\u3001\u3053\u306e\u898f\u5247\u304c\u300c\u9280\u884c\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u4eee\u60f3\u901a\u8ca8\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u5b9f\u8cea\u7684\u306b\u7f70\u3059\u308b\u3082\u306e\u3060\u3063\u305f\u300d\u3068\u6279\u5224\u3057\u3066\u3044\u305f\u3002<\/p>\n<h2><span id=\"202412\">2024\u5e7412\u6708\u4ee5\u964d\u306e\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u958b\u59cb<\/span><\/h2>\n<p>\u65b0\u898f\u5247\u306e\u9069\u7528\u306f2024\u5e7412\u670815\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u3068\u306a\u308b\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u4e00\u822c\u306b\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u539f\u5247\uff08GAAP\uff09\u3084\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304d\u3001\u4eee\u60f3\u901a\u8ca8\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u640d\u5931\u30ea\u30b9\u30af\u306e\u8a08\u4e0a\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p>SEC\u306f\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6295\u8cc7\u5bb6\u304c\u4eee\u60f3\u901a\u8ca8\u306e\u4fdd\u7ba1\u7fa9\u52d9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u9069\u5207\u306a\u958b\u793a\u3092\u7d99\u7d9a\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n<h2><span id=\"_-2\">\u7c73\u56fd\u306e\u4eee\u60f3\u901a\u8ca8\u898f\u5236\u3001\u65b0\u305f\u306a\u8ee2\u63db\u70b9\u3078<\/span><\/h2>\n<p>\u3053\u306e\u898f\u5236\u5909\u66f4\u306f\u3001\u7c73\u56fd\u306e\u4eee\u60f3\u901a\u8ca8\u653f\u7b56\u306e\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u6628\u5e745\u6708\u306b\u306f\u8b70\u4f1a\u304cSAB121\u306e\u64a4\u5ec3\u3092\u6c42\u3081\u308b\u6c7a\u8b70\u3092\u53ef\u6c7a\u3057\u305f\u304c\u3001\u5f53\u6642\u306e\u30d0\u30a4\u30c7\u30f3\u5927\u7d71\u9818\u304c\u62d2\u5426\u6a29\u3092\u884c\u4f7f\u3057\u305f\u3002\u305d\u3057\u3066\u4eca\u56de\u306e\u64a4\u5ec3\u306fSEC\u306e\u5224\u65ad\u306b\u3088\u308a\u5b9f\u73fe\u3057\u305f\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u4eee\u60f3\u901a\u8ca8\u30d3\u30b8\u30cd\u30b9\u3078\u306e\u53c2\u5165\u969c\u58c1\u304c\u4f4e\u4e0b\u3059\u308b\u3053\u3068\u3067\u3001\u696d\u754c\u306e\u767a\u5c55\u304c\u52a0\u901f\u3059\u308b\u3068\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7c73\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff09\u306f23\u65e5\u3001\u4eee&#8230;<\/p>\n","protected":false},"author":114,"featured_media":4078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-altcoins","entry"],"acf":[],"yoast_head":"<!-- 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