[Global Accounting Standards Body to Focus on Cryptocurrency and Software Assets in 2026] BlockBeats News, January 5: The International Accounting Standards Board (IASB) announced that in 2026, it will prioritize updating the foundational accounting framework to address challenges arising from the rapid adoption of digital currencies and the increasing proportion of software and intangible assets in corporate value. As part of this, the IASB plans to advance research on cash flow statements, exploring issues not adequately covered by current rules, including the accounting treatment of cryptocurrency transactions, which differ from traditional cash transactions. In addition, 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 a significant impact on financial disclosures and valuation methods in the cryptocurrency industry and technology companies.