Global accounting standards bodies will focus on cryptocurrencies and software assets in 2026.

On January 5, the International Accounting Standards Board (IASB) announced that updating the fundamental accounting framework will be a key focus in 2026 to address challenges brought by the rapid adoption of digital currencies and the increasing proportion of software and intangible assets in enterprise value. Among them, the IASB plans to advance research on the cash flow statement to explore issues not fully covered by current rules, including the accounting treatment of cryptocurrency transactions that differ from traditional cash transactions. In addition, the board will study the accounting recognition and measurement of intangible assets, with a focus on digital assets such as software and data. Analysts believe this move may have a significant impact on the financial disclosure and valuation methods of the crypto industry and technology companies.