MicroStrategy after FASB's new accounting standards will further promote its entry into the S&P 500 index

According to The Block, MicroStrategy will officially join the Nasdaq 100 Index on December 23, 2024, becoming the first Bitcoin related company to enter the index. This inclusion will bring about a passive capital inflow of approximately $2.1 billion to MicroStrategy, enhancing market liquidity. Analysts predict that after adopting FASB's new accounting standards in 2025, it may meet the criteria through a one-time net income gain, further driving its entry into the S&P 500 index. The company currently holds 439000 bitcoins with a total value of over $45 billion and plans to continue expanding its Bitcoin purchase program. It is reported that MicroStrategy currently meets the minimum market value and trading volume requirements of the S&P 500 index, but has not yet met the requirements for cumulative positive returns in the most recent quarter and four consecutive quarters. Benchmark analyst Mark Palmer stated that although joining the Nasdaq 100 index is an important opportunity for MicroStrategy in the near future, its potential to enter the S&P 500 index in the medium term will have a greater impact.