IASB will update the accounting framework in 2026, with new rules for crypto assets and financial disclosures for tech companies

【BlockBeats】The International Accounting Standards Board recently announced an important plan: this year, updating the fundamental accounting framework will be a key focus. The reason behind this is quite clear—rapid proliferation of digital currencies, along with the increasing proportion of software and intangible assets in corporate value, has made the existing accounting system somewhat outdated.

Specifically, the board plans to focus on advancing research on the cash flow statement. This is not a simple tweak but aims to address fundamental flaws in current rules. The most critical point here is: cryptocurrency transactions and traditional cash transactions are fundamentally different, and the current accounting treatment is clearly not suitable. How to clearly reflect the liquidity of digital assets in financial statements? This is an urgent problem to solve.

Additionally, the accounting recognition and measurement of intangible assets have also been included in the research agenda, especially the treatment of digital assets like software and data. What does this mean? In the future, when crypto projects and tech companies submit financial reports, they may need to disclose the value of digital assets according to entirely new standards. This will have a profound impact on valuation logic and information transparency across the entire industry.