利益相关者和投资者可能并不总是能够获得市场中共享的数字资产的相关信息.
数字资产可以是通过数字平台以电子方式存储和转移的任何有价值的东西. For example, bitcoin is a digital asset used for online purchases, trading, and sending money to family, friends or clients.
Other digital assets include asset-backed tokens, which may tie to physical property like real estate or art, and fiat-pegged tokens that link to a real-world currency like the U.S. dollar.
Asset-backed, fiat-pegged tokens, commonly called stablecoins, 与比特币不同，是因为它们为用户提供了进入数字资产市场的好处，同时降低了价格波动.
We are developing criteria to enhance transparency for stablecoins, and these guidelines will apply to stablecoin issuers. The exposure draft will detail the criteria's importance, who the criteria benefits, what information will be reported and feedback instructions.
Creating criteria for fiat-pegged stablecoins
稳定币是与特定资产或货币挂钩的数字代币，维持这些资产或货币的价值. 通常，创建这些稳定币的组织都有发行和赎回这些稳定币的政策.
Within the digital assets space, stablecoins have gained increased recognition for trading, making them an attractive option for many investors and businesses.
买家仍然必须意识到稳定币的风险，包括缺乏监管和流动性问题. Right now, 发行稳定币的组织没有要求披露其所有政策, including details like the terms for purchasing tokens, the location of the redemption assets, and whether the funds are accessible when redeeming tokens.
征求意见稿强调了在报告信息时适用于稳定币发行人的具体指导方针，并解决了报告资产支持代币数据的三类问题:
已发行并可用于现金兑换的代币数量
The amount of money available for holders when redeeming their tokens
可用和持有的货币总量与持有人正在赎回的已发行代币总量的比较
“When an issuer says, ‘I want to create a token, and I want to sell these tokens,“(目前)没有一套通用的标准来持续报告利益相关者需要的有关赎回能力的信息，比如, how much cash is sitting in the bank, or the availability of that cash for token holders,” said Diana Krupica, Senior Manager, Emerging Assurance Technologies Assurance and Advisory Innovation, at AICPA® & CIMA®.
“[That’s] the reason we’re creating these criteria ... to have a common mechanism of saying, ‘If you’re going to issue a token, 您的利益相关者可以期望您遵循这些标准，并且您必须报告银行中每个未偿代币的现金数量和可用性.’”
征求意见稿还概述了在应用准则时应考虑的具体领域，并举例说明在某些情况下应披露的内容.
By referring to the criteria as guidelines, 代币发行者可以为投资者和代币用户提供更高水平的透明度, which will lead to a higher level of trust overall.
AICPA criteria seek to ensure consistent disclosure of token information
代币发行人需要一套指导方针，以一致的方式与投资者和监管机构分享有关代币的信息, 我们提出的标准旨在减少在衡量和报告已发行代币和可用资金方面的不一致.
建立稳定币的拟议标准和指导方针将允许代币发行人比较和评估发行的代币和可用资金的数量，并共享有价值的信息.
Bonus: The proposed criteria will benefit more than token issuers.
“I honestly think it really provides more transparency, which benefits everyone — the token holders, regulators, and token issuers,” Krupica said.
“从某种意义上说，代币发行人已经做好了准备，因为监管机构可能会说，他们需要根据一套标准化标准(进行报告). 令牌持有者可以获得更多信息，并且可以对报告给予更多信任. 它与其他报告具有可比性，因此监管机构也可以从中受益.”
Regulatory bodies require reporting and attestation
纽约州金融服务部(DFS)等实体要求对稳定币进行报告和认证.
Once these guidelines are finalized and issued by the AICPA, 它们可以作为合适的标准，供从业人员在进行鉴证业务时使用，以执行程序，并就发行人关于与资产支持相关的可赎回资产的充分性的主张生成报告, fiat-pegged tokens.
Your feedback is needed
美国注册188bet亚洲真人体育下载保证服务执行委员会正在采取措施，通过寻求公众反馈来创建和改进这些标准.
“Anytime the AICPA creates or develops criteria, one of the requirements ... 是否有适当的程序，包括公开曝光以获得反馈. 我们向每个人发布公告，让他们有机会说出这是正确的还是错误的，并给出他们的评论，这样我们就可以改进它，使它更清晰，在技术上更准确. That’s ... 这是我们希望从所有不同行业得到的主要反馈。.
保证服务执行委员会需要你的专业和经验的意见. In the section labeled “Guide for Respondents,，你可以回答一系列关于建议标准中提供的信息的简短问题.
For optimal feedback, 请在您的回答中包括来自征求意见稿或标准编号的特定段落，以解释或支持您的推理. Feel free to offer suggestions to clarify the wording within the draft. 我们也将热烈欢迎您对术语表中的术语和定义的反馈.
Let your voice be heard by participating in this process. 我们鼓励您下载征求意见稿(见下文)，并将您的书面意见发送至 StablecoinED@aicpa-cima.com before January 29, 2024. View Stablecoin Criteria Exposure Draft Comment Letters 收到美国注册188bet亚洲真人体育下载(AICPA)题为“建议的资产充分性报备标准”的征求意见稿.