The International Accounting Standards Board (IASB) recently announced a major reform plan: starting from 2026, the global accounting framework will undergo profound adjustments. These two focal points of the change directly touch the core of the digital economy.

First is the accounting classification of crypto assets. For a long time, there has been controversy over whether digital assets like Bitcoin should be classified as cash or inventory in financial statements. This issue is expected to be clarified under the new rules. This means that publicly traded companies holding Bitcoin (such as pioneers like Tesla and MicroStrategy) will see a significant increase in transparency regarding their asset allocation, and their valuation logic in financial reports will also be adjusted accordingly.

Second is the recognition of intangible assets. Algorithms, user databases, AI models, and other internally developed assets by tech companies have never been formally included on the balance sheet. The new rules may change this situation, allowing these "invisible assets" to appear on official financial statements on a large scale for the first time. This is a major move for tech firms and traditional companies undergoing digital transformation, requiring a reassessment of their valuation systems.

This transformation covers a wide range: from listed companies holding cryptocurrencies to all tech enterprises involved with data and algorithms; from investors and auditors to financial institutions—every role involved in the digital economy will feel this impact. The question is, how will your industry respond to this update in accounting rules?