Will American companies use Bitcoin as a reserve asset on a large scale?

On the 15th of this month, FASB (Financial Accounting Standards Board) officially passed the fair value accounting standards for Bitcoin. Before that, companies holding Bitcoin could only measure the Bitcoin assets they held at historical cost, which was simple and crude in accounting treatment. Assuming that a company bought a Bitcoin last year, it could only be included in the company's assets at $30,000. It might be handled like this: Debit: Trading financial assets-cost $30,000 Credit: Other monetary funds-deposited investment funds of $30,000. However, this is obviously wrong. In fact, under the old accounting treatment, Bitcoin is treated as an intangible asset. If its price is lower than the company's purchase price, even if the company has not sold it, it needs to be impaired on the books. If the price rises, the company cannot reflect the income on the books unless it is sold. It can be seen that the old accounting standards took a rather cautious attitude towards Bitcoin risks, while the new accounting standards measure Bitcoin at fair value. Therefore, when the company reaches the balance sheet date, the difference between the fair value and the book value will be accounted for in the fair value change and the fair value change profit and loss. When selling Bitcoin, the actual amount received will be deducted from the book cost of financial assets and the difference in fair value change and included in the investment income. Obviously, the new rules are more reasonable, allowing companies holding Bitcoin to reflect the price fluctuations of Bitcoin in their financial statements. Do you think this institutional change will promote the large-scale adoption of Bitcoin as a reserve asset by American companies?