The International Accounting Standards Board (IASB) has included cryptocurrencies and software assets in its 2026 priority research agenda. The core goal of this initiative is to update the existing accounting framework to accommodate the large-scale adoption of digital currencies worldwide and to meet the evolving standards for intangible asset valuation.

From an industry impact perspective, the new accounting standards may redefine how crypto assets are reported in corporate financial statements, including valuation methods and disclosure requirements. This means that exchanges, mining companies, wallet service providers, and other crypto enterprises, as well as publicly listed companies holding digital assets, will need to reassess their financial processes and risk management systems. Additionally, the standard updates will influence investors' valuation logic for industry companies—more standardized accounting treatment can generally enhance market recognition of project compliance.