The World says that the International Accounting Standards Board (IASB) has stated that updating the foundational accounting framework will be a key focus in 2026, in response to the accelerated adoption of digital currencies and the increasing proportion of software and other intangible assets in corporate value. The IASB plans to advance research on the cash flow statement, discussing scenarios where current rules do not adequately cover, including accounting treatment and disclosure methods for cryptocurrency-related transactions that are not traditional cash transactions; at the same time, it will study the recognition and measurement of intangible assets, with a focus on digital assets such as software and data. Analysts believe that these efforts may impact the financial disclosure standards and valuation frameworks for the crypto industry and technology companies.