FASB Finalizes New Rule on Contractual Sale Restrictions: Final Implications for Locked Token Valuations
An Update to Houlihan Capital’s July 2026 Review of ASU 2022-03 September 20, 2026 On September 9, 2026, the Financial Accounting Standards Board issued ASU 2026-03, Fair Value Measurement (Topic 820): Contractual Sale Restrictions, finalizing the proposal it introduced for public comment in July 2026. In our July write up, we examined that proposal and […]
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 of the holder rather than […]
Houlihan Capital’s Crypto Market & VC Industry Report Q3 2025
As a leading and trusted valuation provider to the Cryptoasset & Blockchain industry, we are pleased to share our Crypto Market & VC Industry Report – Q3 2025 Update. This report provides the following for Q3 2025: Stats at a Glance Crypto Market Timeline Crypto VC Trends Venture Capital (All Sectors) Trends VC Deal Activity […]
Top 5 Valuation Questions Crypto Fund Managers Are Asking Right Now
In the fast-evolving digital asset ecosystem, one principle remains constant: valuation consistency and defensibility are essential to investor trust. As crypto funds mature and regulatory expectations rise, fund managers are asking sharper questions about how to apply traditional valuation standards to emerging asset structures. In the latest episode of The Value Add Podcast, Houlihan Capital’s […]
Houlihan Capital is a Sponsor of the 2025 CoinAlts Symposium
As the top crypto fund valuation provider[1], we are proud to sponsor the CoinAlts 2025 Fund Symposium and continue supporting the digital asset community. This event provides a vital platform for dialogue and knowledge exchange, and we look forward to engaging with peers and industry leaders. The event will take place on October 29, 2025 […]