IInternational accounting standard setters have placed crypto assets and related software systems on their 2026 agenda as demand grows for clearer disclosure and valuation guidance, according to Bloomberg Tax.
Regulatory and accounting bodies have signaled that digital assets will feature more prominently in upcoming standard-setting discussions, as firms increasingly hold crypto on balance sheets or provide crypto-related services to clients.
Accounting treatment remains uneven across jurisdictions
Despite broader market participation, accounting treatment for crypto assets continues to vary across jurisdictions. Differences remain around classification, impairment rules, revenue recognition, and disclosure requirements, creating inconsistencies in financial reporting.
Standard setters have acknowledged that existing frameworks were not designed with digital assets in mind, prompting renewed efforts to address gaps through targeted guidance rather than ad hoc interpretations.
Focus on disclosure, valuation, and controls
The 2026 agenda is expected to prioritize disclosure standards, internal controls, and valuation methodologies for crypto holdings and related activities. Particular attention is being paid to how firms report exposure to digital assets, custody arrangements, and associated operational risks.
Accounting bodies have also indicated interest in how crypto-related software and infrastructure are treated for capitalization and amortization purposes, especially as firms invest more heavily in blockchain-based systems.
Institutional demand drives standard-setting momentum
The renewed focus comes as banks, asset managers, and professional services firms expand digital asset offerings under clearer regulatory frameworks in several major jurisdictions. Market participants have increasingly called for consistent accounting rules to support comparability across financial statements.
Standard setters have emphasized that any changes will follow established consultation processes, with draft proposals and public comment periods expected before formal adoption.
Next steps in 2026
While no immediate rule changes have been finalized, the inclusion of crypto assets on the 2026 agenda marks a significant step toward formalizing accounting treatment for digital assets within mainstream financial reporting.
Further updates are expected as working groups begin technical assessments and engage with regulators, auditors, and market participants throughout the year.
