币界网报道：Brazil's central bank has introduced new accounting standards for digital assets, requiring financial institutions to classify crypto holdings separately from traditional assets starting January 2025. The regulations mandate that banks and payment providers must record digital assets at fair value on their balance sheets, with changes reflected in equity rather than income statements. The rules apply to all digital assets including cryptocurrencies, stablecoins, and tokenized securities, but exclude central bank digital currencies (CBDCs). Financial institutions will need to disclose detailed information about their crypto exposure, including quantities held, valuation methods, and risk management practices. The central bank stated these measures aim to enhance transparency and align Brazil's financial reporting with international standards as digital asset adoption grows. The announcement follows Brazil's recent moves to regulate crypto markets, including tax policies and licensing frameworks for exchanges.