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<feed xmlns="http://www.w3.org/2005/Atom"><id>https://iotfinancial.net/learn/what-changed/feed.xml</id><title>IoT Financial: what changed</title><subtitle>Dated rule, regulation and standard changes that affect company bitcoin treasuries, UK and US, each with a source.</subtitle><updated>2026-11-01T00:00:00Z</updated><link rel="self" type="application/atom+xml" href="https://iotfinancial.net/learn/what-changed/feed.xml"/><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><author><name>IoT Financial</name></author><rights>Site text licensed under CC BY-NC-ND 4.0. Education, not advice.</rights>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-11-01-form-1099-nec-threshold-raised-to-2-000</id><title>Form 1099-NEC threshold raised to $2,000 (Tax and reporting)</title><updated>2026-11-01T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>The IRS instructions for Forms 1099-MISC and 1099-NEC reflect the higher $2,000 reporting threshold for payments made after 2025.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-10-21-occ-final-rule-implementing-the-genius-act</id><title>OCC final rule implementing the GENIUS Act (Regulation: United States)</title><updated>2026-10-21T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>The OCC issued a final rule implementing the GENIUS Act for payment stablecoin issuers it supervises.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-09-30-fca-opened-its-gateway-for-regulated-crypto-firms</id><title>FCA opened its gateway for regulated crypto firms (Regulation: United Kingdom)</title><updated>2026-09-30T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>The FCA opened the application gateway for firms seeking authorisation under the new regime.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-07-01-signing-device-firmware-advisory</id><title>Signing device firmware advisory (Regulation: United States)</title><updated>2026-07-01T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>Coinkite published an advisory about weakened seed generation in affected firmware. See security lessons.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-06-30-fca-final-rules-for-the-new-cryptoasset-regime</id><title>FCA final rules for the new cryptoasset regime (Regulation: United Kingdom)</title><updated>2026-06-30T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>The FCA published its policy statements for the new UK cryptoasset regime.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-01-01-frs-102-periodic-review-amendments-in-effect</id><title>FRS 102 periodic review amendments in effect (Accounting)</title><updated>2026-01-01T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>The FRC&#x27;s amendments to FRS 102 from its periodic review apply to accounting periods beginning on or after 1 January 2026. They include a revised definition of an active market, which matters for anyone considering the revaluation model for an intangible asset such as bitcoin.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2026-01-01-cryptoasset-reporting-framework-data-collection-began</id><title>Cryptoasset Reporting Framework data collection began (Tax and reporting)</title><updated>2026-01-01T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>UK cryptoasset service providers started collecting user and transaction details under the Cryptoasset Reporting Framework. A UK company using a provider must give its details when asked.</summary></entry>
<entry><id>https://iotfinancial.net/learn/what-changed/#2025-12-04-report-fraud-replaced-action-fraud</id><title>Report Fraud replaced Action Fraud (Regulation: United Kingdom)</title><updated>2025-12-04T00:00:00Z</updated><link rel="alternate" type="text/html" href="https://iotfinancial.net/learn/what-changed/"/><summary>City of London Police launched Report Fraud as the national service for reporting fraud and cyber crime in England, Wales and Northern Ireland, replacing Action Fraud. In Scotland, report to Police Scotland on 101. Our scam and payment pages now use the new name.</summary></entry>
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