Understanding stablecoin attestation reports is essential for evaluating the financial health and reserves backing these digital currencies. The article outlines key components of such reports, including the role of auditors, the significance of transparency, and how to interpret the information provided. By mastering these aspects, investors can make more informed decisions regarding stablecoin investments.

Microsoft has been criticized for its lack of transparency regarding its investment in OpenAI, including not disclosing the stake's carrying amount or its fair market value. Despite classifying OpenAI as an equity-method investment, Microsoft fails to identify it as a related party in its financial reports, leading to questions about its financial dealings with the AI company.