The Global Accounting Standards Organization will focus on cryptocurrencies and software assets in 2026

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BlockBeats News, January 5th, the International Accounting Standards Board (IASB) announced that in 2026, updating the foundational accounting framework will be a key focus to address the challenges brought by the rapid adoption of digital currencies and the increasing proportion of software and intangible assets in corporate value. Among other initiatives, IASB plans to advance research on the cash flow statement, exploring issues where current rules may not fully cover, including the accounting treatment of cryptocurrency transactions that are not traditional cash transactions. Additionally, the board will study the recognition and measurement of intangible assets, with a focus on digital assets such as software and data. Analysts believe this move could have significant impacts on financial disclosure and valuation methods in the crypto industry and technology companies.

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