On January 5, the International Accounting Standards Board (IASB) stated that it will focus on updating the basic accounting framework in 2026 to address the challenges posed by the rapid popularity of digital currencies and the rising proportion of software and intangible assets in enterprise value. Among them, the IASB plans to advance research on cash flow statements and explore issues that are not adequately covered by current rules, including the accounting treatment of cryptocurrency transactions that are not traditional cash transactions. In addition, the Council will also study the accounting recognition and measurement of intangible assets, focusing on digital assets such as software and data. Analysts believe that this move may have an important impact on the financial disclosure and valuation methods of the crypto industry and technology companies.