Companies would be required to disclose details about their major cryptocurrency holdings, according to the Financial Accounting Standards Board, as part of a new rule proposal expected in the coming months. The disclosure plan unveiled on Wednesday is one of the final steps before a rule is proposed, which, if approved, would fill a gap for companies holding these assets while also providing more information to investors. In the United States, there are currently no specific accounting or disclosure rules for crypto assets. Businesses classify them as intangible assets with indefinite lives, similar to intellectual property such as trademarks. Companies must assess the value of such assets at least once a year and record a loss if it falls below the purchase price. If the asset’s value rises, companies can only record a profit if they sell it, not if they keep it.