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The Global Accounting Standards Board will focus on Cryptocurrency and Software Assets in 2026
BlockBeats News, January 5th, the International Accounting Standards Board (IASB) stated that in 2026 it will prioritize updating the foundational accounting framework to address the challenges posed by the rapid adoption of digital currencies and the increasing significance of software and intangible assets in corporate value.
Specifically, the IASB plans to advance its research on the statement of cash flows to explore issues not adequately covered by current standards, including the accounting treatment of cryptocurrency transactions, which differ from traditional cash transactions.
Furthermore, the Board will also delve into 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 significantly impact the financial disclosure and valuation practices of the cryptocurrency industry and tech companies.
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