Benchmark: MicroStrategy could be included in S & P 500 Index if new accounting rules are adopted

Benchmark reported that if MicroStrategy chooses to adopt the new accounting standards, its earnings could increase by more than $3 billion. If the company reports positive earnings, it meets the final conditions for inclusion in the S & P 500 Index. This would boost MicroStrategy's valuation, as index funds would be forced to buy the stock, the broker said.