Sure, let's imagine you have a lemonade stand. Here's how the change in accounting rules would affect your lemonade stand:

**Old Way (like before):**
1. You bought some lemons and sugar with your pocket money. But if your lemonade sales didn't cover the cost of those lemons and sugar, you wouldn't show that as a loss on your lemonade stand's "profit and loss" sheet right away.
2. Instead, you'd keep track of what you spent on lemons and sugar separately in something called "accumulated costs". And only if you closed your lemonade stand would you see if you made a profit or not.

**New Way (like now):**
1. Starting this year, you'll show the cost of lemons and sugar on your lemonade stand's "profit and loss" sheet immediately.
2. So, for example, if you sold 5 cups of lemonade at $1 each but bought lemons worth $3, you would have a 'loss' of $2 that day. Your profit/loss sheet would look like this:
- Revenue: $5 (from selling 5 cups)
- Costs: -$3 (for buying the lemons and sugar)
- Loss: -$2

This new way helps you see if your lemonade stand is making money or losing money each day, so you can make better decisions, like maybe adding some ice cream to sell too! Read from source...

I've analyzed the given text and found no mentions of specific critics or their criticisms. However, I can point out some potential issues based on common journalism standards and best practices:

1. **Inconsistencies in Information:** The text provides two different closing prices for Bitcoin ($104,736.18 and $105,292). It's important to maintain consistency and accuracy in reporting.

2. **Bias:** While I can't determine if there's any intentional bias, it's essential to present information in an objective manner. For example, stating that "Trade confidently with insights..." could be perceived as promotion of Benzinga's services rather than presenting factual news objectively.

3. **Rationality and Argumentation:** The text presents market data and provides a link to trade confidently on Benzinga, but it lacks a clear argument or analysis. To make the story more engaging and valuable, consider adding expert insights, trends, or predictions about why these market changes are happening or what they might mean for the future.

4. **Emotional Behavior:** The text does not exhibit any emotional behavior, as it's primarily factual reporting. However, if there were any sensationalized language or attempt to evoke strong emotions in readers (e.g., "Bitcoin skyrockets!"), that would be an issue to address.

5. **Source Transparency:** While Benzinga is a recognized platform, including direct quotes or data sources could make the information more credible and transparent.

Based on the provided article, here's a sentiment analysis:

- **Positive**: The article discusses several positive aspects that could benefit Bitcoin and the crypto market as a whole:
- New accounting standards: "The Financial Accounting Standards Board (FASB) has proposed new rules that could make it easier for public companies to account for digital assets."
- Increased adoption: "Companies like MicroStrategy and Tesla have already adopted bitcoin, and more companies may follow suit."
- Potential for capitalizing on investments: "Under the new rules, companies would be able to capitalize their investments in digital assets."

- **Neutral**: The article mainly presents factual information about the proposed changes without expressing a strong opinion or making any predictions.

Thus, the overall sentiment of this article is **positive**, as it highlights potential developments that could have positive impacts on the cryptocurrency market.