Techub News reports that the International Accounting Standards Board (IASB) announced that updating the foundational accounting framework will be a priority work item in 2026, in response to the accelerated adoption of digital currencies and the increasing proportion of software and other intangible assets in corporate value. The IASB plans to advance research on the cash flow statement, discussing scenarios where current rules do not adequately cover, including accounting treatment and disclosure methods for cryptocurrency-related transactions that are not traditional cash transactions; at the same time, it will study the recognition and measurement of intangible assets, with a focus on digital assets such as software and data.