{"id":26300,"date":"2024-05-09T10:03:49","date_gmt":"2024-05-09T03:03:49","guid":{"rendered":"https:\/\/www.fiahub.com\/blog\/?p=26300"},"modified":"2025-03-15T23:14:20","modified_gmt":"2025-03-15T16:14:20","slug":"ha-vien-my-bo-phieu-huy-bo-quy-dinh-phan-biet-doi-xu-voi-crypto-sab-121-cua-sec","status":"publish","type":"post","link":"https:\/\/www.fiahub.com\/blog\/ha-vien-my-bo-phieu-huy-bo-quy-dinh-phan-biet-doi-xu-voi-crypto-sab-121-cua-sec\/","title":{"rendered":"H\u1ea1 vi\u1ec7n M\u1ef9 b\u1ecf phi\u1ebfu h\u1ee7y b\u1ecf quy \u0111\u1ecbnh SAB 121 c\u1ee7a SEC"},"content":{"rendered":"

H\u1ea1 Vi\u1ec7n M\u1ef9 m\u1edbi \u0111\u00e2y \u0111\u00e3 b\u1ecf phi\u1ebfu h\u1ee7y b\u1ecf quy \u0111\u1ecbnh g\u00e2y tranh c\u00e3i c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch M\u1ef9 (SEC) v\u1ec1 vi\u1ec7c ng\u0103n c\u00e1c ng\u00e2n h\u00e0ng s\u1edf h\u1eefu ti\u1ec1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Tuy nhi\u00ean,T\u1ed5ng th\u1ed1ng Joe Biden tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 c\u1ea3nh b\u00e1o r\u1eb1ng \u00f4ng s\u1ebd \u1ee7ng h\u1ed9 SEC v\u00e0 ph\u1ee7 quy\u1ebft d\u1ef1 lu\u1eadt m\u1edbi n\u1ebfu n\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean b\u00e0n l\u00e0m vi\u1ec7c c\u1ee7a \u00f4ng.<\/span><\/p>\n

V\u00e0o ng\u00e0y 8 th\u00e1ng 5, H\u1ea1 vi\u1ec7n M\u1ef9 \u0111\u00e3 b\u1ecf phi\u1ebfu th\u00f4ng qua m\u1ed9t d\u1ef1 lu\u1eadt l\u01b0\u1ee1ng \u0111\u1ea3ng c\u00f3 t\u00ean g\u1ecdi H.J.Res 109 \u0111\u1ec3 v\u00f4 hi\u1ec7u h\u00f3a \u0110i\u1ec1u kho\u1ea3n K\u1ebf to\u00e1n \u0110\u1eb7c bi\u1ec7t c\u1ee7a SEC (SEC\u2019s Special Accounting Bulletin \u2013 SAB 121). \u0110i\u1ec1u kho\u1ea3n n\u00e0y y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c t\u00e0i s\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a kh\u00e1ch h\u00e0ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a h\u1ecd – \u0111i\u1ec1u ch\u01b0a t\u1eebng c\u00f3 ti\u1ec1n l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n truy\u1ec1n th\u1ed1ng, ch\u1eb3ng h\u1ea1n nh\u01b0 ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

Ngh\u1ecb s\u0129 \u0110\u1ea3ng C\u1ed9ng h\u00f2a Mike Flood \u2013 ng\u01b0\u1eddi \u0111\u01b0a ra d\u1ef1 lu\u1eadt x\u00f3a b\u1ecf \u0111i\u1ec1u kho\u1ea3ng SAB 121 \u2013 n\u00f3i r\u1eb1ng SAB 121 s\u1ebd t\u1ea1o ra s\u1ef1 kh\u00f4ng c\u00f4ng b\u1eb1ng cho nh\u1eefng ng\u00e2n h\u00e0ng mu\u1ed1n l\u01b0u k\u00fd ti\u1ec1n \u0111i\u1ec7n t\u1eed, v\u00ec t\u00e0i s\u1ea3n l\u01b0u k\u00fd \u201clu\u00f4n \u0111\u01b0\u1ee3c coi l\u00e0 ngo\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d.<\/span><\/p>\n

C\u1ee5 th\u1ec3, c\u00f3 21 th\u00e0nh vi\u00ean \u0110\u1ea3ng D\u00e2n ch\u1ee7 v\u00e0 207 th\u00e0nh vi\u00ean \u0110\u1ea3ng C\u1ed9ng h\u00f2a b\u1ecf phi\u1ebfu thu\u1eadn v\u1edbi d\u1ef1 lu\u1eadt m\u1edbi. Tuy v\u1eady, T\u1ed5ng th\u1ed1ng Joe Biden v\u1eabn ki\u00ean quy\u1ebft v\u1edbi vi\u1ec7c ph\u1ee7 quy\u1ebft d\u1ef1 lu\u1eadt n\u00e0y.<\/span><\/p>\n

\"\"
Ngu\u1ed3n: Caitlin Long<\/figcaption><\/figure>\n

Trong m\u1ed9t tuy\u00ean b\u1ed1 v\u00e0o ng\u00e0y 8 th\u00e1ng 5, Nh\u00e0 Tr\u1eafng l\u00ean ti\u1ebfng \u201cph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd\u201d c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a H\u1ea1 vi\u1ec7n khi c\u1ed1 g\u1eafng v\u00f4 hi\u1ec7u h\u00f3a SAB 121, cho r\u1eb1ng vi\u1ec7c n\u00e0y s\u1ebd g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1edbi n\u1ed7 l\u1ef1c c\u1ee7a SEC nh\u1eb1m \u201cb\u1ea3o v\u1ec7 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed v\u00e0 b\u1ea3o v\u1ec7 h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh l\u1edbn h\u01a1n\u201d.<\/span><\/p>\n

\u201cVi\u1ec7c gi\u1edbi h\u1ea1n c\u00e1c quy\u1ec1n h\u1ea1n c\u1ee7a SEC \u0111\u1ec3 duy tr\u00ec m\u1ed9t khung ph\u00e1p l\u00fd t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u00e0 hi\u1ec7u qu\u1ea3 r\u1ea5t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh \u0111\u00e1nh k\u1ec3 v\u00e0 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a th\u1ecb tr\u01b0\u1eddng\u201d<\/span><\/i><\/p><\/blockquote>\n

\"\"
Ngu\u1ed3n: White House<\/figcaption><\/figure>\n

Quy \u0111\u1ecbnh SAB 121 c\u1ee7a SEC \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 v\u00e0o th\u00e1ng 3 n\u0103m 2022, \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c mong mu\u1ed1n l\u01b0u k\u00fd c\u00e1c t\u00e0i s\u1ea3n \u0111i\u1ec7n t\u1eed. \u0110\u00e1ng ch\u00fa \u00fd, SAB 121 h\u1ea7u nh\u01b0 ng\u0103n c\u00e1c ng\u00e2n h\u00e0ng l\u01b0u k\u00fd t\u00e0i s\u1ea3n ti\u1ec1n \u0111i\u1ec7n t\u1eed thay m\u1eb7t cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

C\u00e1c nh\u00e0 l\u1eadp ph\u00e1p M\u1ef9 bao g\u1ed3m \u1ee6y vi\u00ean SEC Hester Peirce \u0111\u00e3 l\u1eadp lu\u1eadn r\u1eb1ng SAB 121 s\u1ebd khi\u1ebfn cho c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n s\u1eb5n s\u00e0ng l\u01b0u k\u00fd c\u00e1c t\u00e0i s\u1ea3n \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi vi\u1ec7c n\u1eafm gi\u1eef ti\u1ec1n \u0111i\u1ec7n t\u1eed c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd kh\u00e1c v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c.<\/span><\/p>\n

\u201cB\u1eb1ng vi\u1ec7c v\u00f4 hi\u1ec7u h\u00f3a SAB 121, ngh\u1ecb quy\u1ebft l\u01b0\u1ee1ng \u0111\u1ea3ng s\u1ebd \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 b\u1eb1ng c\u00e1ch lo\u1ea1i b\u1ecf c\u00e1c r\u00e0o c\u1ea3n ng\u0103n c\u1ea3n c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd \u0111\u00f3ng vai tr\u00f2 l\u00e0m ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111i\u1ec7n t\u1eed\u201d, \u1ee6y ban D\u1ecbch v\u1ee5 T\u00e0i ch\u00ednh H\u1ea1 vi\u1ec7n (HSFC) vi\u1ebft trong m\u1ed9t tuy\u00ean b\u1ed1 ng\u00e0y 8 th\u00e1ng 5.<\/span><\/p>\n

Patrick McHenry, Ch\u1ee7 t\u1ecbch HSFC cho bi\u1ebft: \u201c\u0110i\u1ec1u kho\u1ea3n K\u1ebf to\u00e1n Nh\u00e2n vi\u00ean 121 l\u00e0 m\u1ed9t trong nh\u1eefng v\u00ed d\u1ee5 r\u00f5 r\u00e0ng nh\u1ea5t v\u1ec1 vi\u1ec7c v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a Gary Gensler trong nhi\u1ec7m k\u1ef3 t\u1ea1i SEC\u201d<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ea1 Vi\u1ec7n M\u1ef9 m\u1edbi \u0111\u00e2y \u0111\u00e3 b\u1ecf phi\u1ebfu h\u1ee7y b\u1ecf quy \u0111\u1ecbnh g\u00e2y tranh c\u00e3i c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch M\u1ef9 (SEC) v\u1ec1 vi\u1ec7c ng\u0103n c\u00e1c ng\u00e2n h\u00e0ng s\u1edf h\u1eefu ti\u1ec1n \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean,T\u1ed5ng th\u1ed1ng Joe Biden tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 c\u1ea3nh b\u00e1o r\u1eb1ng \u00f4ng s\u1ebd \u1ee7ng h\u1ed9 SEC v\u00e0 ph\u1ee7 quy\u1ebft<\/p>\n","protected":false},"author":34,"featured_media":26303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21841],"tags":[3292],"class_list":{"0":"post-26300","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc","8":"tag-my"},"yoast_head":"\nH\u1ea1 vi\u1ec7n M\u1ef9 b\u1ecf phi\u1ebfu h\u1ee7y b\u1ecf quy \u0111\u1ecbnh SAB 121 c\u1ee7a SEC - Fiahub<\/title>\n<meta name=\"description\" content=\"8\/5, H\u1ea1 vi\u1ec7n M\u1ef9 \u0111\u00e3 b\u1ecf phi\u1ebfu th\u00f4ng qua m\u1ed9t d\u1ef1 lu\u1eadt l\u01b0\u1ee1ng \u0111\u1ea3ng H.J.Res 109 v\u00f4 hi\u1ec7u h\u00f3a \u0110i\u1ec1u kho\u1ea3n K\u1ebf to\u00e1n \u0110\u1eb7c bi\u1ec7t c\u1ee7a SEC (SAB 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