Mark-to-market accounting for bitcoin. Basically creates an accounting framework which makes bitcoin viable as a treasury asset on public company balance sheets.

Before it was reported in a way where even if your cost basis in the green you have to report impairment charges to it because it’s gone down in the quarter. Even though you could sell it at any time and earn a profit. Pretty weird but glad it’s being fixed to be treated similar to a treasury security as far as balance sheet reporting goes