An accounting rule change could prove to be one of the most overlooked catalysts for Bitcoin. Google’s Gemini AI forecasts that the shift could help push BTC into the $85,000-$105,000 range by the end of 2026, with a base-case estimate of $92,000 and $95,000 viewed as the most probable outcome.
Corporate Bitcoin accumulation remains a key factor behind the forecast. Gemini expects continued aggressive treasury purchases to steadily reduce the amount of BTC available in circulation.
New FASB fair-value accounting standards could further support that trend. The rules eliminate the impairment treatment that previously penalized companies for holding volatile assets such as Bitcoin.
As a result, corporations may have more flexibility to allocate Bitcoin to their balance sheets without worrying about accounting write-downs caused by unrealized losses.
Growing activity on the Lightning Network could also strengthen Bitcoin’s utility. Higher transaction volumes would demonstrate greater real-world on-chain usage beyond simply holding BTC as an asset.
The downside scenario hinges on one major level. A sustained break below $55,000 amid tighter macroeconomic conditions could undermine the bullish outlook.
Such a move could send Bitcoin toward $48,000. Gemini views $55,000 as a critical dividing line rather than simply another support level.
As long as Bitcoin remains above that threshold, the broader bullish thesis remains intact. A break below it, however, would significantly alter the outlook.
Bitcoin Price Prediction: How Accounting Changes Could Unlock Corporate Treasury Demand
Bitcoin is trading well below its previous peak. The cryptocurrency climbed to nearly $126,000 last October before entering a broader decline.
In November, BTC dropped from around $116,000 toward $82,000. A December rebound lifted the price back toward $98,000 but failed to establish a lasting recovery.
Bitcoin then experienced a major capitulation in February, falling to approximately $59,000. The market recovered during the spring, pushing BTC toward $83,000 by May.
That recovery was later erased in June, when Bitcoin reached a low near $58,000. July brought another rebound into the mid-$60,000 range, although the advance eventually stalled.
Bitcoin last closed at $62,964, down 0.72%, or $454, during the session. The daily trading range extended from $62,879 to $63,553.
Key support levels are positioned around $62,000, followed by $58,000 and the critical $55,000 threshold highlighted by Gemini. On the upside, resistance is located near $66,000, $70,000 and $76,000.
The RSI stands at 42.74, while its signal line is higher at 48.99. The more than six-point gap indicates that momentum has weakened following July’s rebound.
Both indicators remain below the midpoint, suggesting that sellers currently have the upper hand in the short term.
For Gemini’s base-case target to materialize, Bitcoin would need to gain roughly 46% from its current level. Maintaining support around $58,000 is therefore crucial for keeping the bullish scenario intact.
Bitcoin Needs Corporate Buyers, While LiquidChain Requires Far Less Capital to Gain Ground
Bitcoin’s potential move toward $95,000 relies heavily on continued corporate accumulation. As larger pools of capital enter the market, increasingly substantial inflows are required to generate meaningful upside.
LiquidChain represents a different kind of opportunity.
The project is developing a unified execution layer spanning Bitcoin, Ethereum and Solana, aiming to address a major DeFi challenge: fragmented liquidity and applications across separate blockchain ecosystems. Rather than requiring users to repeatedly navigate bridges, fees and individual deployments, LiquidChain aims to allow a single deployment to operate across all three networks.
With a presale price of $0.01454 and slightly more than $938,000 raised, the project does not require Bitcoin-scale capital inflows to experience a significant repricing. Its potential asymmetry comes from combining multi-chain infrastructure with a relatively small market size, meaning early capital could have a greater impact.

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