Answer · confidence: partial
Which other 2026 company reports list digital coins, and who adopted early?
Research question: Which 2026 10-K and 10-Q filers besides PAPL, LITS, and AMBR disclose digital assets under ASC 350-30, ASC 350-60, or IAS 2, and how many adopted the ASC 350-60 fair-value measurement early?
The records show that Silo Pharma, SharpLink, and Jiuzi Holdings disclose digital assets under ASC 350-60 in their 2026 filings 123. Additionally, LM Funding America’s Mississippi Operations carve-out elected to early adopt the ASC 350-60 fair-value guidance effective January 1, 2024 4. The provided facts do not list any filers disclosing digital assets under ASC 350-30 or IAS 2, nor do they specify the total count of early adopters beyond the single entity mentioned 4.
Checked 2026-10-15. Only documented and supported facts are used.
Dig deeper on this questionSources
[1] supported
Silo Pharma says it applies ASC 350-60 to crypto assets such as BTC, ETH, SOL, RSC and XRP, which it measures at fair value.
"The Company distinguishes between crypto assets which fall within the scope of ASC 350-60 and those which do not."10-Q Silo Pharma, Inc. (SILO) (CIK 0001514183) 2026-05-14
[2] supported
SharpLink measures its ETH crypto assets at fair value under ASC 350-60, with unrealized gains and losses recognized in net income.
"assets are subsequently measured in accordance with ASC 350-60"10-Q Sharplink, Inc. (SBET) (CIK 0001981535) 2026-08-07
[3] supported
Jiuzi Holdings accounts for its digital assets under ASC 350-60 (Intangibles—Goodwill and Other—Digital Assets).
"The Group accounts for Digital assets in accordance with ASC 350-60, Intangibles—Goodwill and Other—Digital Assets."6-K Jiuzi Holdings, Inc. (JZXN) (CIK 0001816172) 2026-07-17
[4] supported
The Mississippi Operations carve-out (a subsidiary-level entity of LM Funding) elected to early adopt the ASC 350-60 crypto asset fair-value guidance effective January 1, 2024.
"The Company has elected to early adopt the new guidance effective January 1, 2024."8-K/A LM FUNDING AMERICA, INC. (LMFA) (CIK 0001640384) 2025-11-28
[5] documented
Silo Pharma measures its ASC 350-60 crypto assets at fair value through the statement of operations, recognizing unrealized gains and losses in net income or loss.
"Crypto assets are subsequently measured in accordance with ASC 350-60, at fair value in the statements of operations with unrealized gains and losses resulting from changes in fair value recognized in net income or loss."10-Q Silo Pharma, Inc. (SILO) (CIK 0001514183) 2026-05-14
[6] documented
SharpLink determines the fair value of its ETH each reporting period under ASC 820 using quoted unadjusted prices on the Coinbase exchange, treated as Level 1 inputs.
"based on quoted (unadjusted) prices on the Coinbase exchange, the active exchange that the Company has determined is its principal market for ETH (Level 1 inputs)"10-Q Sharplink, Inc. (SBET) (CIK 0001981535) 2026-08-07
[7] documented
Jiuzi Holdings measures its digital assets at fair value at each reporting period, with changes recognized in net income under ASC 350-60-35-1.
"Subsequent to initial recognition, Digital assets are measured at fair value at each reporting period, with changes in fair value recognized in net income in accordance with ASC 350-60-35-1."6-K Jiuzi Holdings, Inc. (JZXN) (CIK 0001816172) 2026-07-17
[8] supported
The entity's sole crypto asset, Bitcoin, meets all the ASC 350-60 scope criteria for crypto assets measured at fair value.
"Bitcoin, which is the sole crypto asset mined by the Company, meets each of these criteria."8-K/A LM FUNDING AMERICA, INC. (LMFA) (CIK 0001640384) 2025-11-28
[9] documented
Silo Pharma held $173,462 of crypto assets at fair value as of March 31, 2026, down from $221,817 at December 31, 2025.
"As of March 31, 2026 and December 31, 2025, we held $173,462 and $221,817 of crypto assets comprised of BTC, ETH, SOL, RSC and XRP, at fair value, respectively."10-Q Silo Pharma, Inc. (SILO) (CIK 0001514183) 2026-05-14
[10] supported
SharpLink's liquid staking tokens (LsETH) and liquid restaking tokens (weETH) are excluded from ASC 350-60 and carried at cost.
"do not fall in the scope of ASC 350-60 for subsequent measurement"10-Q Sharplink, Inc. (SBET) (CIK 0001981535) 2026-08-07
[11] supported
Jiuzi Holdings capitalizes transaction costs for digital assets under ASC 350-30-30-1.
"Transaction costs directly attributable to the acquisition of Digital assets are capitalized to the carrying amount of the Digital assets in accordance with ASC 350-30-30-1."6-K Jiuzi Holdings, Inc. (JZXN) (CIK 0001816172) 2026-07-17
[12] supported
SharpLink says LsETH and weETH fail the 'other goods and services criterion' in ASC 350-60-15-1(b) because they are receipt tokens granting an enforceable right to redeem ETH.
"it fails the ‘other goods and services criterion’ in ASC 350-60-15-1(b)"10-Q Sharplink, Inc. (SBET) (CIK 0001981535) 2026-08-07
[13] supported
Crypto assets at cost, such as LsETH and weETH, are subsequently measured at cost net of any impairment losses.
"Crypto assets at cost are therefore subsequently measured at cost, net of any impairment losses incurred"10-Q Sharplink, Inc. (SBET) (CIK 0001981535) 2026-08-07
[14] documented
Galaxy Digital adopted ASU 2023-08 in 2023, which necessitated a lack of comparability between 2023 and 2022 financial results.
"We acknowledge your response and revised disclosure related to prior comment 6 and believe that the lack of comparability between 2023 and 2022 due to the adoption of ASU 2023-08 in 2023 necessitates more, not less, granular discussion as previously requested."UPLOAD Galaxy Digital Inc. (GLXY) (CIK 0001859392) 2024-07-01
[15] documented
Galaxy Digital's Level 3 investments increased by 114% from $170.5 million at December 31, 2022, to $364.6 million at December 31, 2023.
"From disclosure in Note 11 beginning on page F-37 we note a 114% increase in Level 3 investments from $170.5 million at December 31, 2022 to $364.6 million at December 31, 2023."UPLOAD Galaxy Digital Inc. (GLXY) (CIK 0001859392) 2024-07-01