Jump to Content

Topics
- Topics Overview
- Compliance Compliance
  Back
  - Compliance
  - Compliance Overview
  - Acts & Regulations
  - Regulatory Proposals
  - Final Rules
  - Staff Analysis
  - Enforcement Action Database
  - Compliance News
- Risk Management Risk Management
  Back
  - Risk Management
  - Risk Management Overview
  - Fraud
  - Elder Financial Exploitation
  - Identity Theft
  - Illicit Finance
  - Incident Response
  - Physical Security
  - Third-Party Risk
- Consumer Banking Consumer Banking
  Back
  - Consumer Banking
  - Consumer Banking Overview
  - Consumer Lending
  - Financial Literacy
  - Inclusive Banking
  - Insurance
  - Military
  - Mortgage & Home Finance
  - Overdraft Protection
  - Privacy
  - Retail Banking
- Payments Payments
  Back
  - Payments
  - Payments Overview
  - ACH Transactions
  - Credit Cards
  - Debit Cards
  - Federal Electronic Payment Mandate
  - Penny Phaseout
  - Real-Time Payments
- Commercial Banking Commercial Banking
  Back
  - Commercial Banking
  - Commercial Banking Overview
  - Agricultural Banking
  - Commercial Real Estate
  - Commercial & Industrial Loans
  - Small Business
- Technology Technology
  Back
  - Technology
  - Technology Overview
  - Innovation & Fintech
  - Artificial Intelligence
  - Core Platform Resources
  - Cybersecurity
  - .Bank
- Wealth Management Wealth Management
  Back
  - Wealth Management
  - Wealth Management Overview
  - Trust & Investments
  - Securities
  - Health Savings Accounts
- Marketing & Communications Marketing & Communications
  Back
  - Marketing & Communications
  - Marketing & Communications Overview
  - Marketing
  - Social Media
- Leadership & Operations Leadership & Operations
  Back
  - Leadership & Operations
  - Leadership & Operations Overview
  - Human Resources
  - Leadership
  - Workforce Excellence
  - Accounting
  - Capital
  - Liquidity
  - Economic Trends
  - Taxes
- All Banking Topics
Get a first look at new #BanksNeverAskThat and #PracticeSafeChecks campaign resources for 2026.

Reserve Your Seat
Training & Events
- Training & Events Overview
- Calendar
- Conferences Conferences
  Back
- Online Training Online Training
  Back
- Certifications Certifications
  Back
- Schools Schools
  Back
- Textbooks Textbooks
  Back
- Career & Workforce Development Career & Workforce Development
  Back
  - Career & Workforce Development
  - Career & Workforce Development Overview
  - Breaking Banking Myths
  - CEO & Executive
  - Directors & Trustees
  - Emerging Leaders
  - Higher Education Programs
  - Human Resources
  - Women in Banking
- All Training
Stay ahead of regulatory change with the industry's trusted guide to compliance requirements.

Access the Guide
Experts & Peers
Get answers from ABA specialists and access expertise on the issues impacting your bank.

Find an Expert
News & Research
- News & Research Overview
- Analysis & Guides
- Economic Research & Insights Economic Research & Insights
  Back
  - Economic Research & Insights
  - Economic Research & Insights Overview
  - Banking Research Dissertation Grant Program
  - Office of the Chief Economist
- Email Bulletins Email Bulletins
  Back
- Podcasts
- ABA Banking Journal ABA Banking Journal
  Back
  - ABA Banking Journal
  - ABA Banking Journal Overview
  - ABA Viewpoint Blog
- ABA Banking Journal Directors Briefing
- ABA Risk and Compliance Magazine ABA Risk and Compliance Magazine
  Back
  - ABA Risk and Compliance Magazine
  - ABA Risk and Compliance Magazine Overview
  - Editorial Calendar
  - Advertising Rates & Information
  - Reader Profile
  - Author Guidelines
  - Magazine Contacts
- ABA Bank Marketing
- All News
ABA Fraudcast delivers timely insights and practical guidance to help banks stay ahead of fraud.

Listen Now
Advocacy
- Advocacy Overview
- What We Stand For What We Stand For
  Back
  - What We Stand For
  - What We Stand For Overview
  - Economic Growth
  - Rational Regulation
  - A Competitive Marketplace
  - Issue Backgrounders
- Our Issues Our Issues
  Back
- Policy Analysis & Advocacy Efforts
- State Laws & Legislation
- State Association Alliance State Association Alliance
  Back
  - State Association Alliance
  - State Association Alliance Overview
  - State Association Contacts
- Political Engagement Political Engagement
  Back
  - Political Engagement
  - Political Engagement Overview
  - BankPac
  - 2026 Engagement
  - Grassroots
  - Voter Education Program
- Community Programs Community Programs
  Back
  - Community Programs
  - Community Programs Overview
  - Fraud-Fighting Campaigns
  - America's Banks
  - Teach Children to Save
  - Get Smart About Credit
  - Safe Banking for Seniors
  - Lights, Camera, Save!
  - Consumer Resources
- Impact of America's Banks
Discover why lawmakers must address the stablecoin loophole to protect bank-funded lending.

Watch the video
About Us
- About Us Overview
- ABA Foundation ABA Foundation
  Back
  - ABA Foundation
  - ABA Foundation Overview
  - Financial Education Programs
  - Strong Resilient Communities
  - Homeownership Wealth Generation
- Our Story Our Story
  Back
- Leadership
- ABA Routing Number
- Press Room Press Room
  Back
  - Press Room
  - Press Room Overview
  - Media Contacts
  - ABA Expert Photos
  - ABA Media Appearances
  - Media Credentials
- Careers at ABA Careers at ABA
  Back
  - Careers at ABA
  - Careers at ABA Overview
  - Benefits
  - FAQs
  - Internships
- Contact Us Contact Us
  Back
  - Contact Us
  - Contact Us Overview
  - Customer Support
  - Compliance Hotline
  - Professional Certifications
Unlocking Homeownership: a free campaign to help consumers build financial readiness and navigate the homebuying journey.

Register now
Membership
- Membership Overview
- Join
- Details About Bank Membership Details About Bank Membership
  Back
  - Details About Bank Membership
  - Details About Bank Membership Overview
  - Community Banks
  - Larger Banks
  - Mutual Banks
  - Agricultural Banks
  - De Novo Banks
  - Trust Companies
- Member Savings Member Savings
  Back
  - Member Savings
  - Member Savings Overview
  - finovate
- Connect to ABA Resources Connect to ABA Resources
  Back
  - Connect to ABA Resources
  - Connect to ABA Resources Overview
  - Benefits Webinar
  - Resources for Every Job Role
- Partner with ABA Partner with ABA
  Back
  - Partner with ABA
  - Partner with ABA Overview
  - Join
  - Benefits
  - Get Started
  - Resources for Partners
  - Ways to Engage
  - Terms and Conditions
See what’s next in banking. Explore quick, on‑demand digital demos from trusted ABA Partner Network providers.

Watch Now

Shopping Cart
Sign In

Search ABA

Search ABA

Home
Topics
Compliance
Regulatory Proposals
FASB cash equivalents disclosure proposal

Regulatory Proposal

FASB: Cash Equivalents—Disclosure Enhancement and Evaluation of Certain Digital Assets

Published Proposal: August 18, 2026 Comments Due: November 19, 2026 Disposition: Pending

Sign In To Continue Reading

Sign in Register

1-800-Bankers (800-226-5377)

1333 New Hampshire Avenue NWWashington, DC 20036

How to Contact ABA

Sitemap

Topics
Training & Events
Experts & Peers
News & Research
Advocacy
About Us
Membership

Connect With Us

Follow ABA on X
Follow ABA on Facebook
Follow ABA on Linkedin
Follow ABA on YouTube
Follow ABA on Instagram
Follow ABA on Email Bulletins

© 2026 American Bankers Association

Reprint Request
Shipping & Handling Rates
Refund Policy
Privacy Policy
Terms of Service
Accessibility Statement
Press Room
Site Sponsor