FASB Reconsiders Contractual Sale Restrictions (ASU 2022-03): What the Proposal Means for Locked Token Valuations

FASB Reconsiders Contractual Sale Restrictions (ASU 2022-03): What the Proposal Means for Locked Token Valuations

The July 2026 proposal reinforces a market-participant approach that Houlihan Capital has applied to cryptoasset portfolios for years  Executive Takeaway  In 2022, the FASB issued ASU 2022-03, concluding that a contractual restriction on the sale of an equity security should not reduce fair value when the restriction is viewed as a characteristic…
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The State of Crypto Venture Capital in 2025

The State of Crypto Venture Capital in 2025

Insights from VeradiVerdict – Issue #337 (Paul Veradittakit, Aug 28, 2025) Record-Breaking Growth Crypto companies have already raised more than $16 billion year-to-date in 2025, with over 100 M&A deals announced—surpassing the total deal value of 2024 and positioning the industry for a historic year. This cycle is fundamentally stronger than past ones, driven…
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