The global accounting standards board will focus on cryptocurrency and software assets in 2026

The International Accounting Standards Board (IASB) has stated that it will prioritize updating the fundamental accounting framework in 2026 to address the challenges posed by the rapid proliferation of digital currencies and the increasing share of software and intangible assets in corporate value.

Among these, the IASB plans to advance research on the statement of cash flows, exploring issues that the current rules fail to adequately cover, including the accounting treatment of cryptocurrency transactions, which are not 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 that this move may have a significant impact on the financial disclosure and valuation methods of the cryptocurrency industry and technology companies.