An accounting rule change might be the most underrated catalyst on this list. Google Gemini AI predicts it will help carry Bitcoin to $85,000 to $105,000 by the end of 2026, and the price prediction settles on a $92,000 base case, with $95,000 as the most likely outcome. Corporate accumulation sits at the center.
Gemini points to ongoing aggressive treasury buying that continues to absorb circulating supply. FASB fair-value accounting rules make that easier. They remove earnings impairment penalties that previously punished companies for holding a volatile asset.
Source: Gemini AI Bitcoin Price Prediction That unlocks balance-sheet allocations that were previously blocked. Finance teams no longer face write-downs on paper losses they never realized. Lightning Network transaction volume adds utility to the layer.
Rising throughput there expands fundamental on-chain activity beyond storage alone. The bear case has one clear trigger. A breakdown below $55,000 support amid macroeconomic tightening would invalidate the entire structure.
That scenario risks a correction toward $48,000. Gemini treats the level as the dividing line rather than a soft warning. Everything above it keeps the bullish path intact.
Everything below it completely changes the picture. The chart shows a market well past its highs. Bitcoin peaked near $126,000 last October before the trend gave way.
Extract — continue reading at the source.
